Criminological Approaches on Tax Evasion

Mitra Mariana ()
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Mitra Mariana: Ovidius University of Constanta, The Faculty of Law and Administrative Sciences

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 1, 305-309

Abstract: The emergence of tax evasion is linked to the very genesis of society, because evasion is a social phenomenon that was born and then evolved along with social evolution. As a negative feature of any human society, tax evasion and its forms of expression are found in every society and in every form of power organization. The existence of tax evasion is an undeniable phenomenon and its negative consequences are strongly evident; therefore, it must be prevented and countered by effective measures that respond to the complex nature of the phenomenon.

Keywords: crime; tax evasion; tax; taxpayer (search for similar items in EconPapers)
JEL-codes: K3 (search for similar items in EconPapers)
Date: 2015
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