Tax Evasion - Between Legality and Crime
Tax Evasion - Between Legality and Crime

Author(s): Oana Elena Bran
Subject(s): National Economy, Business Economy / Management, Law on Economics, Fiscal Politics / Budgeting, Socio-Economic Research, Sociology of Law
Published by: ADJURIS – International Academic Publisher
Keywords: tax evasion; taxation; crime; economic crimes;
Summary/Abstract: Tax evasion is an economic-social phenomenon of great scope and interest, located at the crossroads between the economic and legal fields, which many states face and which has become a topic debated more and more often in practice, considering the extension of this phenomenon to all types of companies. Historically, tax evasion has existed since the first tax regulations. To understand this phenomenon, it is necessary to know its causes. Thus, among the most controversial causes of tax evasion are: the way tax legislation is designed and applied, the low level of tax education, the lack of effective controls, the lack of staff training, etc.

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