Modalități faptice întâlnite în practica judiciară privind săvârșirea infracțiunii de evaziune fiscală a întreprinderilor, instituțiilor și organizațiilor
Factual ways encountered in judicial practice regarding the offense of the crime of tax evasion of enterprises, institutions and organizations

Summary/Abstract: The phenomenon of tax evasion is a major issue for the Republic of Moldova. For society and the state, the negative effects are manifested in the fact that they are deprived of the possibility to obtain a certain part of the income that they should legally obtain. As for the negative effects for the taxpayer, they assume that all taxes are distributed over a smaller area of income. Some of the main causes that generate the phenomenon in question are: the existence of gaps in the national legislation, which allows through its defects the evasion of the payment of some taxes; inefficient fiscal control; the phenomenon of corruption; lack of proper education of taxpayers, etc.

• Details
• Contents