EFECTELE EVAZIUNII FISCALE - THE EFFECTS OF FISCAL EVASION (Romanian version)

Eusebiu Neculai Anitei
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Eusebiu Neculai Anitei: Drd. Universitatea de Stat din Republica Moldova, Facultatea de Drept, Chisinau

Jurnalul de Studii Juridice, 2010, vol. 1, 195-203

Abstract: Tax evasion was first regulated after 1989 by the Law no. 87/1994, which was subsequently abrogated, while the Law no. 241/2005 for the prevention and the fight against tax evasion came into force on 27th August, 2005 and it was published in the Official Gazette, Part I, no. 672 of 27..07.2005. The paper intends to illustrate how tax evasion is defined, the tax evasion means, its causes and the measures used in our country to fight against tax evasion.

Keywords: tax evasion; causes and the measures tax evasion (search for similar items in EconPapers)
JEL-codes: A23 H26 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:lum:rev4rl:v:1:y:2010:i::p:195-203

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