COOPERAREA ECONOMICĂ INTERNAŢIONALĂ ÎN DOMENIUL COMBATERII FRAUDELOR FISCALE
INTERNATIONAL ECONOMIC COOPERATION IN COMBATING TAX FRAUD
Author(s): Ion Iulian HurloiuSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: tax evasion; fiscal control; fiscal control procedures
Summary/Abstract: Tax evasion is one of the extremely important economic and social phenomena faced by all states at a greater or lesser extent. Unfortunately, that what effectively can be done in this area is to limit as much as possible the consequences of the phenomenon, but its eradication is virtually impossible. The steps to combat tax evasion forms are usually more efficient when those who are designated to issue tax or fiscal control procedures establish and use diverse realistic ways and methods suited to the diverse manifestations of the phenomenon
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 21/2011
- Issue No: 2
- Page Range: 310-316
- Page Count: 7
- Language: Romanian