CONTROL AND PREVENTION OF CRIME Cover Image

CONTROLUL ȘI PREVENIREA INFRACȚIUNILOR
CONTROL AND PREVENTION OF CRIME

Author(s): Iuliana Pană
Subject(s): Politics / Political Sciences, Public Law, Penal Policy
Published by: ”Carol I” National Defence University Publishing House
Keywords: evasion; crime; law; sanction;

Summary/Abstract: Legal evasion is ”the taxpayer’s action to bypass laws by resorting to an unforeseen combination of them, being forgivenby fleeing.” Tax fraud is a form of deliberate evasion, în violation of legal provisions that explicitly criminalize action orinaction with a fiscal consequence as a crime, and the purpose of the act is to hide the tax obligation or to diminish it.

  • Issue Year: 2019
  • Issue No: 01
  • Page Range: 112-121
  • Page Count: 10
  • Language: Romanian