TAX FRAUD IN THE CURRENT STAGE

Raluca Ana-Maria Dumitru
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Raluca Ana-Maria Dumitru: National Institute of Economic Research "Costin C. Kiriţescu", Romanian Academy

Journal of Financial and Monetary Economics, 2017, vol. 4, issue 1, 60-64

Abstract: Tax fraud has a large scale at local, regional or transnational level and it occupies a central place in the sphere of economic and financial crime. The illicit activities, components of the underground economy, are those forms of income-producing crime by circumventing the state‘s fiscal control of essentially licit activities or the legal obtaining of funds from tax sources.

Keywords: tax fraud; the underground economy; taxes and legal fees; custom duties (search for similar items in EconPapers)
JEL-codes: H20 H23 H26 (search for similar items in EconPapers)
Date: 2017
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