Review of Nadia- Cerasela ANIÅ¢EI. Roxana Elena LAZÄ‚R

Ioan Lazä‚r
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Ioan Lazä‚r: HDR PhD. Associate Professor, Faculty of Law, University of Alba Iulia

Jurnalul de Studii Juridice, 2023, vol. 18, issue 1-2, 38-40

Abstract: The work "Tax evasion between legality and crime" is structured in eight chapters, judiciously structured, in terms of information, but also in terms ofdimensions, namely: Chapter I - "General notions of economic and financial crime"; Chapter II - "Tax evasion. Theoretical approach"; Chapter III - "Tax havens"; Chapter IV - "Tax evasion in Romania"; Chapter V - "Tax evasion and the European Union"; Chapter VI- "National and European bodies with powers to detect and combat tax evasion"; Chapter VII-"International tax evasion"; Chapter VIII-"Tax evasion and economic growth". The way in which the legal and economic dimensions of the same unique phenomenon - tax evasion - are combined is such as to make this work unique. "Tax evasion between legality and crime" is addressed to students, master's students and legal practitioners alike, offering the opportunity for useful and enjoyable reading.

Keywords: "Tax evasion between legality and crime"; Romania; author:Nadia -Cerasela Anitei. Roxana Elena Lazar. (search for similar items in EconPapers)
JEL-codes: I12 I15 I18 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:lum:rev4rl:v:18:y:2022:i:1-2:p:38-40

DOI: 10.18662/jls/18.1-2/120

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