Conducting tax audits by inspectors defraud

Serban Cristian Marin
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Serban Cristian Marin: Directia Antifrauda Fiscala

Ars Aequi, 2016, vol. 6, issue 1, 95-98

Abstract: Prolonged economic crisis caused a significant increase in corruption, fraud and tax evasion, the actors different: companies and state institutions, civil servants, mayors, heads of county councils, MPs, ministers, private companies, NGOs CEs and individuals. In recent years we have witnessed the increasing cases of smuggling, evasion schemes, fraud schemes, fraudulent bankruptcies, bid rigging, conflicts of interest, misappropriation of assets, financial speculation, etc. The level of public perception, corruption continues to be identified as a hindrance to quality public services at central and local level, as a phenomenon that undermines the efficient management of public funds and obstructing justice, also affecting business.

Keywords: defraud; taxpayer; tax; tax evasion; tax control (search for similar items in EconPapers)
Date: 2016
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