Manifestarea fenomenelor de evaziune si frauda fiscala in contextul actualei crize economico- financiare - The Display of Evasion and Tax Fraud Phenomena in the Context of Current Economic and Financial Crisis (Romanian version)

Lecturer Ph.D. Corneliu Durdureanu () and Ph.D. Candidate Mircea Soroceanu ()
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Lecturer Ph.D. Corneliu Durdureanu: Faculty of Economics within „Petre Andrei” University from Iasi
Ph.D. Candidate Mircea Soroceanu: “Alexandru Ioan Cuza” University from Iasi

Anuarul Universitatii „Petre Andrei” din Iasi / Year-Book „Petre Andrei” University from Iasi, Fascicula: Drept, Stiinte Economice, Stiinte Politice / Fascicle: Law, Economic Sciences, Political Sciences, 2010, vol. 1, issue 5, 121-129

Abstract: “If we ought to speak about fraud, we should equally mention the legal or legitimate fraud, but also: the illegal fraud, the international evasion, the legal evasion, the illegal evasion, the tax haven or refuge, the abuse of the right to escape the tax, the freedom of choosing the less taxed alternative or the financial underrating, the fraud to the law or the black economy” (Jean-Claude Martinez).

Keywords: Fiscal system; fiscal pressure; potential tax evasion; fiscal option; fraudulent practices (search for similar items in EconPapers)
JEL-codes: A23 G28 (search for similar items in EconPapers)
Date: 2010
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