INFRACȚIUNILE DE EVAZIUNE FISCALĂ PREVĂZUTE DE ART. 9 DIN LEGEA NR. 241/2005
TAX EVASION OFFENSES STIPULATED IN ARTICLE 9 OF LAW NO. 241/2005

Author(s): Sebastian Borna, Marius-Andrei OROȘANU
Subject(s): Economy, Law, Constitution, Jurisprudence, Criminal Law, Law on Economics
Published by: Academia de Poliţie »Alexandru Ioan Cuza« Bucureşti
Keywords: Tax evasion; tax legislation; prevention; budgetary stability; legal enforcement.
Summary/Abstract: This paper analyzes the tax evasion offenses regulated by Article 9 of Law No. 241/2005, highlighting the significant impact these practices have on national security. Tax evasion directly affects the state's financial resources, reducing its ability to invest in essential areas for the development and maintenance of economic and social stability. In a globalized context, where economic stability is a fundamental pillar of the state's functioning, tax avoidance poses a major risk. Among the evasion methods used are "ghost" companies that issue false invoices and create fictitious tax deductions, as well as carousel-type evasion circuits, which allow illegal VAT recovery. The use of offshore companies is also a common technique for hiding financial flows and circumventing taxes. These practices not only undermine the state's economic stability but also generate a long-term destabilizing effect on the entire socio-economic system, affecting the state's capacity to ensure the welfare of its citizens and sustainable development. Combating tax evasion requires effective and coordinated measures from the tax authorities, as well as international cooperation to prevent and stop this dangerous phenomenon.

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