CONTROLUL ȘI PREVENIREA INFRACȚIUNILOR
CONTROL AND PREVENTION OF CRIME
Author(s): Iuliana PanăSubject(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.
Journal: Buletinul Universităţii Naţionale de Apărare »Carol I«
- Issue Year: 2019
- Issue No: 01
- Page Range: 112-121
- Page Count: 10
- Language: Romanian
