NATIONAL AUTHORITIES WITH DUTIES IN DETECTING AND COMBATING TAX EVASION

Elena Hlaciuc () and Florina CREÈšU ()
Additional contact information
Elena Hlaciuc: Stefan cel Mare University of Suceava, 720229, Romania
Florina CREÈšU: Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2020, vol. 13, issue 23, 10-19

Abstract: The heavy burdens that legal regulations impose on taxpayers, and also the burden of these obligations, have been the main causes that have led, at all times, to stimulate the ingenuity of taxpayers to identify a multitude of procedures for evading tax obligations. The competent institutions in the field, by exercising their functions, have the role of detecting the phenomenon of tax evasion and of taking measures through which they try to eradicate tax fraud and evasion.

Date: 2020
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.accounting-management.ro/getpdf.php?paperid=23-3 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:13:y:2020:i:23:p:10-19

Access Statistics for this article

European Journal of Accounting, Finance & Business is currently edited by Stefan cel Mare University of Suceava, West University of Timisoara

More articles in European Journal of Accounting, Finance & Business from "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Liviu Scutariu ( this e-mail address is bad, please contact ).