REFLECTIONS REGARDING THE CONCEPT, FORMS, CAUSES AND EFFECTS OF TAX EVASION Cover Image
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REFLECTIONS REGARDING THE CONCEPT, FORMS, CAUSES AND EFFECTS OF TAX EVASION
REFLECTIONS REGARDING THE CONCEPT, FORMS, CAUSES AND EFFECTS OF TAX EVASION

Author(s): Ion Cristea
Subject(s): Law, Constitution, Jurisprudence
Published by: Addleton Academic Publishers
Keywords: tax evasion; fiscal neutrality; tax system

Summary/Abstract: The study targets at elucidating the multiple definitions attributed to the concept of tax evasion by Romanian and foreign doctrinarians, the analysis of its forms, as well as defining “legal tax evasion” and “fraudulent tax evasion,” the causes and prime methods of tax evasion. A major desideratum of the European Union consists in doing interstate business on a basis of fiscal neutrality. In this context, the EU orientates the governments’ activities in the direction of promoting efficiency, the management leading to a necessary convergence of tax systems through the harmonisation of the market’s mechanisms. By analysing the functions of direct and indirect taxation, as well as the tax evasion phenomenon, it is obvious that it produces a series of effects affecting the formation of the state’s income, economical, social and political effects.

  • Issue Year: IV/2012
  • Issue No: 1
  • Page Range: 431-439
  • Page Count: 9
  • Language: English
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