The Tax Evasion Between Legality and Crime – Nadia Cerasela ANIȚEI, Roxana Elena LAZĂR

THE TAX EVASION BETWEEN LEGALITY AND CRIME

Romanian edition. Original title: EVAZIUNEA FISCALĂ ÎNTRE LEGALITATE ŞI INFRACŢIUNE

Nadia Cerasela ANIŢEI, Roxana Elena LAZĂR

LUMEN – Copyright © 2014LAW Book Series

FORMAT: Paperback         PAGES: 210           LANGUAGE: Romanian

ISBN:  978-973-166-386-9

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Description:

The modernization of life in general and economic life in particular have led to a renewal of crime, to an adaptation of crime to everyday life. Classical patrimonial crimes (bank robberies, etc.) have lost their relevance, and we are currently witnessing a sophistication of economic crime, one of the new forms that it takes being economic evasion. The universality of the evasionist phenomenon is explained by its extension to all types of societies and to all social classes. The age of tax evasion is related to the very appearance of taxes and duties. Complex phenomenon, which appears as a response of the taxpayer in relation to the action of state constraint, tax evasion is a subject disputed equally in the legal sciences as well as in economy, giving birth to the recent branch of economic law. (The authors)


Topics of interest:

  • tax evasion
  • tax law
  • tax havens
  • taxation in the European Union
  • international tax authorities

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Author: Editura LUMEN