ANALYSIS OF FISCAL FRAUD MECHANISMS AND TECHNIQUES Cover Image
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ANALIZA MECANISMELOR ŞI TEHNICILOR DE FRAUDARE FISCALĂ
ANALYSIS OF FISCAL FRAUD MECHANISMS AND TECHNIQUES

Author(s): Corina-Maria Ene, Carmen Uzlau, Dan Cristea
Subject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: tax regulations; tax fraud techniques; migration; economic crises;

Summary/Abstract: The emergence and development of underground economy is driven by both individual choices of citizens and the policy decisions of public authorities. As a result, the causes of proliferation of this phenomenon can be identified as being represented generally by excessive taxation, inappropriate regulations faced by some activities, trade barriers, inappropriate / ineffective institutional regulations and limiting of the action of economic agents involved in the formal economy, use of forced work in a too flexible context of labor laws and shortcomings of these laws, failure of governmental measures in various areas, economic crises, etc..

  • Issue Year: VIII/2010
  • Issue No: 02
  • Page Range: 32-39
  • Page Count: 8
  • Language: Romanian