THE LAW MISUSE IN CONNECTION WITH THE TAX FRAUD

Stelian Selisteanu
Additional contact information
Stelian Selisteanu: University of Craiova Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2013, vol. 1, issue 41, 150-153

Abstract: In the following, we want to reveal the importance of knowledge of forms of "abuse of law" in the field of taxation and especially about his side aimed at avoiding the payment of taxes (tax evasion) and also to highlight the bridge provided by legal norm in this context that the legislature can pass through to framing various legitimate forms of specific cases in the category of willful evasion. In this context, both doctrinal and practical, it foreshadowed the need to understand and control this new concept and "abuse of individual rights" and also finding optimal ways of intervention to address this reality.

Keywords: law misuse; fraud; tax liability (search for similar items in EconPapers)
JEL-codes: E62 (search for similar items in EconPapers)
Date: 2013
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://feaa.ucv.ro/AUCSSE/0041v1-024.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:1:y:2013:i:41:p:150-153

Access Statistics for this article

Annals of University of Craiova - Economic Sciences Series is currently edited by Sorinel Domnisoru

More articles in Annals of University of Craiova - Economic Sciences Series from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Anca Bandoi ( this e-mail address is bad, please contact ).