EconPapers    
Economics at your fingertips  
 

FISCAL FRAUD- A DIFFICULT REALITY TO QUANTIFY

Florentina Istrate

Junior Scientific Researcher, 2018, vol. 4, issue 1, 147-158

Abstract: The specialized economic literature contains numerous reference works in the field of taxation, but those dedicated exclusively to tax evasion are not very numerous. Due to the increasing necessity of the decryption of this phenomenon, given the ingenuity of its manifestations, , I consider it a good opportunity to comment it in the light of the distortions it induces upon the functioning of the competitive market economy circuit. From this perspective, efficient combating of the phenomenon must be a priority both at the level of the national governmental authorities and at the level of the international bodies charged with the detection and sanctioning of financial-tax frauds. As an economic and social phenomenon with the most ingenious manifestations, tax evasion has particularly damaging consequences both at the macroeconomic level and at the level of the individual.

Keywords: tax evasion; creative accounting; fiscal fraud; corruption; economic; financial crime (search for similar items in EconPapers)
JEL-codes: M1 M4 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
https://www.jsrpublishing.com/userfiles/files/arch ... _IV._No._2._2018.pdf (text/html)

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:jsr:journl:v:4:y:2018:i:1:p:147-158

Access Statistics for this article

Junior Scientific Researcher is currently edited by Aluculesei Alina-Cerasela

More articles in Junior Scientific Researcher from SC Research Publishing SRL
Bibliographic data for series maintained by Aluculesei Alina-Cerasela ().

 
Page updated 2020-02-22
Handle: RePEc:jsr:journl:v:4:y:2018:i:1:p:147-158