EVAZIUNEA FISCALA ÎN DOMENIUL ECONOMICO-FINANCIAR ÎN ROMÂNIA TARA MEMBRA A UNIUNII EUROPENE. STUDIU DE DREPT COMPARAT
TAX EVASION IN THE ECONOMIC-FINANCIAL FIELD IN ROMANIA THE MEMBER COUNTRY OF THE EUROPEAN UNION. COMPARATIVE LAW STUDY

Summary/Abstract: In any democratic state the taxpayer is considered to be of good - faith and therefore, the tax liabilities are the foundation on which the tax administration is set up. Problems arise when some taxpayers are trying to position themselves so as to evade the payment of tax obligations. There have been and will continue to be taxpayers who - determined by various interests (often personal) tried and tries to restrict tax liabilities and resort to creative and varied methods. The actions of those taxpayers who manage to evade some income under tax law or tax evasion phenomenon emerging taxable goods, dangerous and extremely harmful to economic and financial area. This article gives an insight into how they are sanctioned for tax evasion in the EU member states and the most important legislative provisions and authorities fighting tax evasion.

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