The state and the tax evasion

Horia Cristea, Cristina Nicolescu and Claudiu Botoc ()

Finante - provocarile viitorului (Finance - Challenges of the Future), 2010, vol. 1, issue 11, 35-47

Abstract: State is one of human construction, in need of resources for services offered, to finance the costs of public services available. Increasing the cost of services provided has the effect of increased taxation. Tax evasion is a condemnable act. It is not possible a combination of legal proceedings to obtain maximum benefits, but is reprehensible act, aware of the harm of others. Tax evasion have 2 facets: a lawful and an unlawful, or tax fraud. In our opinion, law does not allow evasion but rather helps the subject to tax in not reaching the area of tax evasion.

Keywords: tax evasion; tax system; Community Aquis; tax audit (search for similar items in EconPapers)
JEL-codes: H20 H21 H26 (search for similar items in EconPapers)
Date: 2010
References: Add references at CitEc
Citations:

Downloads: (external link)
http://feaa.ucv.ro/FPV/011-05.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:fpvfcf:v:1:y:2010:i:11:p:35-47

Access Statistics for this article

Finante - provocarile viitorului (Finance - Challenges of the Future) is currently edited by Marin OPRITESCU

More articles in Finante - provocarile viitorului (Finance - Challenges of the Future) from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Alina Manta ().