LEGAL AND CRIMINAL REGULATIONS IN FINANCIAL LAW- TAX

Angelica Chirilă and Angelica Roşu
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Angelica Chirilă: "Danubius" University, Galaţi
Angelica Roşu: "Danubius" University, Galaţi

Theoretical and Applied Economics, 2011, vol. 5(558)(supplement), issue 5(558)(supplement), 594-601

Abstract: As arbitrator in the market economy, the state has an obligation to establish a stable legal framework in which economic agents to compete fairly in the work performed. At the same time, state, by it test organisms, aims, in economic activity, to be followed rules established by the rules, otherwise, imposing the penalty provided by law. As a last resort, for serious violations that cause socially dangerous consequences, the penalty takes power (punishment) in order to restore the rule of law violated. As in case of the financial-fiscal, there is a number of regulations, including criminal penalties, aimed at ensuring a stable legal framework by the rules set by law and if their violation by responding the approved bodies state. Among the existing criminal regulations in the financial-fiscal, tax evasion and remember those offenses in connection with tax evasion, money laundering offenses under the Tax Code, offenses under the Customs Code, offenses under the regime of bills, checks and promissory order, the crime of false accounting, criminal acts that have seen in recent years, a significant increase.

Keywords: tax evasion; money laundering; economic crimes; false accounting. (search for similar items in EconPapers)
Date: 2011
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