Tax Planning and its Legally Hazardous Instruments

Bianca Cristina Ciocanea, Ioan Cosmin Pitu and Mihaela Paraschiva Luca
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Bianca Cristina Ciocanea: Lucian Blaga University of Sibiu, Romania
Ioan Cosmin Pitu: Lucian Blaga University of Sibiu, Romania
Mihaela Paraschiva Luca: Lucian Blaga University of Sibiu, Romania

Risk in Contemporary Economy, 2019, 378-388

Abstract: Taxpayers often look for means to cut as much as possible on the amount of taxes they owe the state as a result of their business activity. Whether they choose legally hazardous variants, or they choose not to declare the entire economic operations performed, whether they speculate on the loopholes of the often-imperfect legislation, diminishing tax-payment to the state budget is the main desire of economic agents and they generally do this by three defining methods, namely: tax planning, tax evasion, tax fraud. The article discusses also the measures to be taken by the EU to combat illegal practices and minimize the impossible-to-erradicate tax evasion phenomenon.

Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:ddj:fserec:y:2019:p:378-388

DOI: 10.35219/rce2067053243

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