Fiscal Fraud- A Difficult Reality to Quantify

Istrate, Florentina

Fiscal Fraud- A Difficult Reality to Quantify

Florentina Istrate

MPRA Paper from University Library of Munich, Germany

Abstract: The specialized economic literature contains numerous reference works in the field of taxation, but those dedicated exclusively to tax evasion are not very numerous. Due to the increasing necessity of the decryption of this phenomenon, given the ingenuity of its manifestations, , I consider it a good opportunity to comment it in the light of the distortions it induces upon the functioning of the competitive market economy circuit. From this perspective, efficient combating of the phenomenon must be a priority both at the level of the national governmental authorities and at the level of the international bodies charged with the detection and sanctioning of financial-tax frauds. As an economic and social phenomenon with the most ingenious manifestations, tax evasion has particularly damaging consequences both at the macroeconomic level and at the level of the individual.

Keywords: tax evasion; creative accounting; fiscal fraud; corruption; economic; financial crime (search for similar items in EconPapers)
JEL-codes: M1 M4 (search for similar items in EconPapers)
Date: 2018-03, Revised 2018-04
New Economics Papers: this item is included in nep-acc and nep-iue
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Junior Scientific Researcher 1.4(2018): pp. 147-158

Downloads: (external link)
https://mpra.ub.uni-muenchen.de/87772/1/MPRA_paper_87772.pdf original version (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:pra:mprapa:87772

Access Statistics for this paper

More papers in MPRA Paper from University Library of Munich, Germany Ludwigstraße 33, D-80539 Munich, Germany. Contact information at EDIRC.
Bibliographic data for series maintained by Joachim Winter ().