ELEMENTE DE DREPT COMPARAT PRIVIND EVAZIUNEA FISCALĂ
ELEMENTS OF COMPARATIVE LAW ON TAX EVASION

Summary/Abstract: The fiscal evidence represents one of the most complex and important encountered facts, both nationally and internationally, which will result in greater losses of the state budget and implicitly at the level of institutions and in the areas that depend on this. In this sense, the current theme is of major importance, whether we speak at european or global level, creating a major imbalance at the micro and macroeconomic level, fiscal tensions and lower quality of life. Regardless of the method used and the level given to the referral, the tax evasion represents a general problem that is present for a long time and continues to affect every state and every citizen individually.

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