Tax evasion between fiscal and penalty

Andreea Mihaela Corîci and Nicu Darius Ilincu?a
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Andreea Mihaela Corîci: University of Craiova Faculty of Economics and Business Administration
Nicu Darius Ilincu?a: University of Craiova Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2017, vol. 1, issue 45, 143-153

Abstract: Although in present times a big importance is given to combating and preventing tax evasion, as well as to all tax frauds, there are, however, people who are tax evaders from the point of view of the criminal body, who manage to ease of payment of tax liabilities to the state. By imposing more drastic or lighter penalties, it is attempted to determine the taxpayer in order not to escape the payment of taxes and to commit the crime.If for the financial controlling authority a fiscal crime has a direct impact on the budget of a certain area, the fiscal action is a criminal one for the criminal authority.

Keywords: tax evasion; tax transparency; tax fraud; financial effects; political effects (search for similar items in EconPapers)
JEL-codes: E62 H26 K20 (search for similar items in EconPapers)
Date: 2017
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