General Consideration on Legal Tax Evasion vs. Tax Fraud
General Consideration on Legal Tax Evasion vs. Tax Fraud

Summary/Abstract: The article is a brief overview of tax evasion as a complex social and economic phenomenon, of utmost importance, that today’s states confront with; its consequences seek to limit as much as possible, by legal and fiscal means, the eradication, which, at this point, is virtually impossible. Tax evasion can be analysed from two points of view, the legal and the illegal aspect of the phenomenon or the fiscal fraud. The “fiscal paradises” had a very important role in the last years’activity.

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