OFFENSES RELATING TO TAX EVASION. NEW CRIMES
OFFENSES RELATING TO TAX EVASION. NEW CRIMES
Author(s): Adrian-Milutin Truichici, Luiza NeaguSubject(s): Law, Constitution, Jurisprudence, Criminal Law, Human Rights and Humanitarian Law, Law on Economics, EU-Legislation
Published by: Österreichische Nationalbibliothek Wien/ Österreichisch-Rumänischer Akademischer Verein
Keywords: tax evasion; crimes; offenses;
Summary/Abstract: The payment of taxes or contributions provided by law is a duty of the citizen, which, according to art. 56 of the Basic Law, is obliged to contribute, through taxes and charges, to public expenses. Through special laws, the obligation of the citizen to contribute to the social insurance budgets, by paying social and health insurance contributions, is also established. Although the debtors of fiscal obligations accumulate the status of beneficiaries of the amounts allocated by the public authorities, many of them are tempted to reduce the tax base fraudulently, they are forced to find ways to evade legal obligations, for the reason that, the legislator must identify and establish the necessary levers for the collection of taxes, contributions and fees.
Journal: Conferința Internațională Educație și Creativitate pentru o Societate Bazată pe Cunoaștere - DREPT
- Issue Year: XVI/2022
- Issue No: XVI
- Page Range: 122-126
- Page Count: 5
- Language: English