AGENȚII EUROPENE DE APLICARE A LEGII, IMPLICATE ÎN LUPTA INFRACȚIONALITĂȚII ECONOMICO-FINANCIARE TRANSFRONTALIERĂ
EUROPEAN LAW ENFORCEMENT AGENCIES, INVOLVED IN FIGHTING CROSS-BORDER ECONOMIC AND FINANCIAL CRIME

Summary/Abstract: Crime as a social phenomenon must be considered in the context of the economic, political, social, spiritual, legal and company-specific demographic data in a specific period. Physiognomy and the whole general condition is given to a company called crime of this barometer, indicating the degree of social health of communities, economic imbalances, political, spiritual and legal; it is the scale "Richter" which measures the magnitude of the evil of society expressed in corruption, violence, immorality, fraud, etc., all expression of crises occurring in complex social reality in which we live. Crime economic and financial represents in Romania a field insufficiently investigated, researched and studied, however much less than criminality domestic affecting immediate interests and values of human rights and human communities (life, health, private property, public order and peace, environment, etc.). Particularly harmful phenomenon, paradoxical and reprehensible, tax fraud has been and is an unwelcome presence, with different incidence directions of evolution and, in any country, regardless of size, level of development, mechanisms of government or political system. As economic globalization progresses and financial flows increase, tax evasion and variant aggravated tax fraud known strong diversification into manifestations and content, and with the expansion and strengthening integration phenomena they internationalize and menus - most often - in cross-border structures. Tax systems should be based on the principle of tax equity, to achieve equality for all taxpayers before tax. Whatever their form, tax fraud, the consequences they produce on budget revenue and business environment, represent a major hurdle in the fulfillment of this principle.

• Details
• Contents