Forms of Manifestation regarding Tax Evasion: New Approaches

Alia Gabriela Duta
Additional contact information
Alia Gabriela Duta: University of Craiova

Finante - provocarile viitorului (Finance - Challenges of the Future), 2015, vol. 1, issue 17, 80-86

Abstract: Tax evasion has existed, exists and will exist as long as the state and the tax will continue to exist, but the forms and ways of achievement are perfectly in time. In terms of how can be committed, the ratio that exists between this phenomenon and the current legislation, tax evasion, there are two manifestations: the lawful tax avoidance (performed at the shelter law); unlawful tax evasion (fraudulent) or fraud. In terms of space can be identified: tax evasion and tax avoidance at national and international level. In recent years circumvention actions are transferred, increasingly more inside from national tax systems across state borders, action driven by trends economic globalization, political and social.

Keywords: legal doctrines; finance; tax evasion; taxes (search for similar items in EconPapers)
JEL-codes: K00 K40 (search for similar items in EconPapers)
Date: 2015
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://feaa.ucv.ro/FPV/017-009.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:2015:i:17:p:80-86

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 ().