Review of the book: „Evaziunea Fiscala intre Legalitate si Infractiune”/ “Tax Evasion between Law and Crime” Written by Nadia Cerasela ANIŢEI and Roxana Elena Lazar (Lumen Publishing House, Iasi, 2013)

Silvia Cristea-Condor ()
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Silvia Cristea-Condor: PhD Univ. Prof. Academy of Economic Studies, Bucharest;

Jurnalul de Studii Juridice, 2013, vol. 3-4, 181-182

Abstract: Tackling tax evasion from the perspective of both lawfulness and unlawfulness, of intern law and the openness towards European and international legislative realities grants to this scientific approach a double meaning: it reveals the concern for the issues commonly addressed in the research literature of the field discussed, underlies the theoretical and practical significance of the topic discussed and highlights the open frame of the issue towards ongoing searches of enhancement, in accordance with the trends internationally outlined. A work with interdisciplinary approaches from the juridical sphere, from the sphere of economics, sociology and psychology. The interest in the subject is perennial and is related to the crucial role of fiscal measures in initiating and supporting programs of government policy in the fight against economic crisis. The current debates on this topic are stimulated by the concern to identify possible solutions to combat tax evasion which are important because of the need to overcome the moments of crisis faced by humanity at the beginning of the millennium.

Keywords: review; tax evasion; law; crime; Nadia Cerasela Anitei; Roxana Elena Lazar (search for similar items in EconPapers)
JEL-codes: A23 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:lum:rev4rl:v:3-4:y:2013:i::p:181-182

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