TAX EVIDENCE OFFENSES AND THEIR IMPACT ON THE NATIONAL ECONOMY Cover Image
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INFRACŢIUNILE DE EVAZIUNE FISCALĂ ŞI IMPACTUL ACESTORA ASUPRA ECONOMIEI NAŢIONALE
TAX EVIDENCE OFFENSES AND THEIR IMPACT ON THE NATIONAL ECONOMY

Author(s): Răzvan Constantin Măgureanu
Subject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: tax evasion; tax base; payment; tax optimization; taxpayer; operations; taxes;

Summary/Abstract: Legal tax evasion is the form of interpretation of tax legislation, which without a fraudulent character has as a consequence of reducing the tax base and the payment of lower taxes. Method of reduction of the tax base is a tax optimization, which means a way of structuring a taxpayer’s operations în such a way that he pays the minimum possible taxes.

  • Issue Year: 2017
  • Issue No: 02
  • Page Range: 69-79
  • Page Count: 11
  • Language: Romanian
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