Tax evasion – a more and more controversial concept

Iudit Fodor and Rodica Viorica Coana
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Rodica Viorica Coana: University of Craiova

Finante - provocarile viitorului (Finance - Challenges of the Future), 2010, vol. 1, issue 11, 265-269

Abstract: Tax evasion can be defined by all lawful and unlawful procedures that help those interested to evade in all or part of their material taxable bonds established by tax laws. Demarcation of the phenomenon in legal tax evasion and tax fraud was the subject of specialists’ studies, justified by the need of knowing the dimensions and implications of this phenomenon and, on this basis to establish the most effective actions and measures to prevent and combat it.

Keywords: legal tax evasion; fraud; tax avoidance (search for similar items in EconPapers)
JEL-codes: H21 H26 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2010:i:11:p:265-269

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