BRIEF CONSIDERATIONS ON THE NOTION OF TAX EVASION
BRIEF CONSIDERATIONS ON THE NOTION OF TAX EVASION

Summary/Abstract: Tax evasion is one of the extremely important economic-social phenomena that the countries of the world are facing. Eradication of tax evasion is still a goal, the countries attempting to find solutions to mitigate as much as possible the unintended consequences of this phenomenon. Taking into consideration, on the one hand, the importance of fighting off the tax evasion phenomenon and, on the other hand, the diversity of the opinions expressed in literature regarding the tax evasion phenomenon, I have tried to present herein a more clear and comprehensive definition of the concept of tax evasion.

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