INFRACŢIUNILE DE EVAZIUNE FISCALĂ ŞI IMPACTUL ACESTORA ASUPRA ECONOMIEI NAŢIONALE
TAX EVIDENCE OFFENSES AND THEIR IMPACT ON THE NATIONAL ECONOMY
Author(s): Răzvan Constantin MăgureanuSubject(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.
Journal: Revista de Investigare a Criminalitatii
- Issue Year: 2017
- Issue No: 02
- Page Range: 69-79
- Page Count: 11
- Language: Romanian
- Content File-PDF
