General Consideration on Legal Tax Evasion vs. Tax Fraud

Octavia-Daniela Steriopol (), Varvara Licuta Coman () and Mirela Costache ()
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Octavia-Daniela Steriopol: Danubius University of Galati, Romania
Varvara Licuta Coman: Danubius University of Galati, Romania
Mirela Costache: Danubius University of Galati, Romania

Acta Universitatis Danubius. OEconomica, 2010, issue 4(4), 56-63

Abstract: The article is a brief overview of tax evasion as a complex social and economic phenomenon, of utmost importance, that today’s states confront with; its consequences seek to limit as much as possible, by legal and fiscal means, the eradication, which, at this point, is virtually impossible. Tax evasion can be analysed from two points of view, the legal and the illegal aspect of the phenomenon or the fiscal fraud. The “fiscal paradises” had a very important role in the last years’ activity.

Keywords: tax evasion; fiscal paradises; eradication; international tax system (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:dug:actaec:y:2010:i:4:p:56-63

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