CURRENT ISSUES ABOUT TAX EVASION (LAW No. 50/2013)
CURRENT ISSUES ABOUT TAX EVASION (LAW No. 50/2013)
Author(s): Calina Andreea MunteanuSubject(s): Law, Constitution, Jurisprudence
Published by: Editura Lumen, Asociatia Lumen
Keywords: tax evasion; Law no.50/2013; taxpayer; punishments
Summary/Abstract: The present article proposes to examine latest legal changes in tax evasion area. Tax evasion could be defined as the avoidance by any means, in whole or in part, of the payment of taxes, fees and other amounts owed to the state budget, local budgets, the state social insurance budget and extra-budgetary special funds by Romanian or foreign individuals legal entities. Legislation on tax evasion still arouses extensive debate both in the doctrine and in the specialty practice. Law no. 241/2005 on preventing and combating tax evasion was last amended by Law no.50/2013, which was published in Official Gazette no. 146 of 19 March, with effect from March 22, 2013. Recent changes relate mainly to higher limits of punishments for certain crimes.
Journal: Jurnalul de Studii Juridice
- Issue Year: VIII/2013
- Issue No: 1-2
- Page Range: 69-76
- Page Count: 8
- Language: English