Diferenţe între evaziunea fiscală legală (tax avoidance) şi frauda fiscală (tax evasion) incriminată ca infracţiune
Differences between legal tax evasion (tax avoidance) and tax evasion incriminated as offence

Summary/Abstract: The tax payer is not obliged to follow the spirit or the purpose standing at the basis of the Fiscal Code, but only the point of law. Usually, the tax evasion contains special activities with the unique purpose of reducing fiscal obligations. These activities may take illegal or legal forms, in the last case being exploited the deficiencies of the fiscal law.

• Details
• Contents