Tax Evasion between Legality and Illegality

Ana-Petrina Stanciu and Anca Jarmila Guță
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Ana-Petrina Stanciu: University of Petroşani, Romania
Anca Jarmila Guță: University of Petroşani, Romania

Annals of the University of Petrosani, Economics, 2008, vol. 8, issue 2, 223-228

Abstract: The purpose of this paper is to try and define the tax evasion phenomenon and several ways of settling this rod of market economy into shape, all in the context of the contemporary law system. There are also taken into account the opinions of some consecrated authors with valuable publications in this field, together with the placement of tax evasion from legality to illegality this way studying the more or less obvious differences between actual tax evasion and fraud

Keywords: tax; evasion; fraud; economy; law; illegality; market (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:8:i:2:y:2008:p:223-228

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