Economics at your fingertips  

Circumvention of Duties and Taxes by Resorting to Non-Resident Companies as Way of Disguising an Act of Fraud

Geraldina Terezia Vajda ()
Additional contact information
Geraldina Terezia Vajda: “1 Decembrie 1918” University from Alba Iulia

Hyperion Economic Journal, 2016, vol. 4, issue 1, 29-36

Abstract: For a full and proper comprehen sion of the phenomenon of tax evasion at community or international level, it is necessary that the theoretical elements broached and detailed at large by the specialized literature by illustrious theoreticians, - to be practically applied to specific situation which could finally lead to the improvement of the practitioners in order to prevent and to fight this phenomenon harming the global economic environment. The studies performed to this end include, first of all, the analysis of the fraud method and mechanism by tax havens, by disguising an act of fraud under the umbrella of an apparent legalism, by combining the actions of tax evasion with other offences out of which the most frequent is smuggling, or by tactful avoidance of law concerning the public procurement from structural funds coming from the budget of the European Union.

Date: 2016
References: View complete reference list from CitEc
Citations Track citations by RSS feed

Downloads: (external link) (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:

Access Statistics for this article

Hyperion Economic Journal is currently edited by Iulian Panait

More articles in Hyperion Economic Journal from Faculty of Economic Sciences, Hyperion University of Bucharest, Romania Hyperion University, Faculty of Economic Sciences, Calea Calarasilor no. 169, district 3, Bucharest, 030615, Romania. Contact information at EDIRC.
Bibliographic data for series maintained by Iulian Panait ().

Page updated 2018-09-22
Handle: RePEc:hyp:journl:v:4:y:2016:i:1:p:29-36