NOILE REGLEMENTĂRI PRIVIND PREVENIREA, DESCOPERIREA ȘI COMBATEREA EVAZIUNII FISCALE
NEW REGULATIONS ON PREVENTING, DISCOVERING AND COMBATING TAX EVASION
Author(s): Marius Pantea, Ovidiu ŞantăSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: tax evasion; tax fraud; budget; crimes; Government Program; the National Agency for Fiscal Administration; National Anticorruption Directorate; public order and national security;
Summary/Abstract: The main legislative framework created by Law no. 241/2005 on preventing and combating tax evasion after 1989, was supplemented and amended by three acts, respectively Government Resolution no. 873/2005, Government Emergency Ordinance no. 54/2010 and Law no. 50/2013. Through the last amendment brought by Law no. 50/2013, the fine has been eliminated as alternative sanction within Law no. 241/2005, and prison sentences referred to art. 4, art. 5, art. 6 and art. 9 para. (2) and (3) have doubled. All these changes are designed to prevent, detect and combat tax evasion phenomenon which is constantly growing.
Journal: REVISTA PRO PATRIA LEX
- Issue Year: XI/2013
- Issue No: 01
- Page Range: 233-241
- Page Count: 9
- Language: Romanian
- Content File-PDF