THE MECHANISMS FOR ESTIMATIMG THE INTRA-COMMUNITY TAX FRAUD

Cristina Gabriela Cosmulese ()
Additional contact information
Cristina Gabriela Cosmulese: Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2020, vol. 14, issue 24, 36-45

Abstract: In the current economic and social context, the difficulties induced by the economic crisis, respectively, the public finance crisis, the black economy and the high level of evasion, the diversification of means / possibilities to evade the fulfillment of legal obligations, the need to fulfill obligations by joining various supranational bodies, have led over time to a series of debates about the interaction between accounting and taxation, the outcome and the elements influenced by this interaction. The purpose of this article is to analyze, at a theoretical level, how tax evasion can be generated by non-compliant economic practices related to intra-Community operations.

Date: 2020
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.accounting-management.ro/getpdf.php?paperid=24_6 (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:14:y:2020:i:24:p:36-45

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 ).