TAX EVASION VS. FISCAL FRAUD

Mircea-Iosif Rus

FIAT IUSTITIA, 2019, vol. 13, issue 2, 144-148

Abstract: For the good functioning of a state, the said state, through the levers it has available, collects taxes and fees. Sometimes, these taxes and fees put a higher pressure on the contributors and they end up not paying those taxes and fees. At that moment we may speak about tax evasion perpetrated by those contributors. At the same time, the fiscal fraud phenomenon may appear and this can be deliberate or involuntary. In both situations we may speak about an avoidance of taxes payment which is wrong from a legal point of view. In order to lower the fiscal pressure on the contributors, the state grants certain fiscal facilities to stimulate the collection of the amounts representing taxes and fees to the state budget. The fiscal pressure signifies how heavy taxes and fees are or how big is the fiscal burden which pushes down on the contributors’ shoulders.

Keywords: normative acts; electoral rights; eligibility conditions; mayor; local councilor; county councilor (search for similar items in EconPapers)
JEL-codes: E26 (search for similar items in EconPapers)
Date: 2019
References: View complete reference list from CitEc
Citations: View citations in EconPapers (6)

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