PARTICULARITIES OF THE MANAGEMENT OF THE FISCAL EVASION PHENOMENON AT THE INTERNATIONAL LEVEL
PARTICULARITIES OF THE MANAGEMENT OF THE FISCAL EVASION PHENOMENON AT THE INTERNATIONAL LEVEL
Author(s): Costin MănescuSubject(s): Criminal Law, Law on Economics
Published by: Österreichische Nationalbibliothek Wien/ Österreichisch-Rumänischer Akademischer Verein
Keywords: Tax evasion; phenomenon; legislation; tax fraud; fiscal system; comparative law; tax; black economy;
Summary/Abstract: In a rule of law, the tax is a unilateral obligation, a mandatory report, of public law. With the transition to the market economy, the degree of state involvement in the national economy is substantially reduced. The financial resources necessary to carry out the tasks that are the responsibility of the state are mainly covered by taxes and duties. In this case, a special interest is to study the aspects of comparative law in the field of criminal regulation of tax evasion, to study the experience, legislation and practice of foreign countries in the area of criminal regulation and protection of fiscal relations.
Journal: Conferința Internațională Educație și Creativitate pentru o Societate Bazată pe Cunoaștere - DREPT
- Issue Year: XIII/2019
- Issue No: XIII
- Page Range: 59-63
- Page Count: 5
- Language: English
