Review of Nadia -Cerasela Anitei. Roxana Elena Lazar - Tax Evasion Between Legality and Crime

Abstract

The work "Tax evasion between legality and crime" is structured in eight chapters, judiciously structured, in terms of information, but also in terms of dimensions, namely:

Chapter I - "General notions of economic and financial crime";

Chapter II - "Tax evasion. Theoretical approach";

Chapter III - "Tax havens";

Chapter IV - "Tax evasion in Romania";

Chapter V - "Tax evasion and the European Union";

Chapter VI- "National and European bodies with powers to detect and combat tax evasion";

Chapter VII-"International tax evasion";

Chapter VIII-"Tax evasion and economic growth".

The way in which the legal and economic dimensions of the same unique phenomenon - tax evasion - are combined is such as to make this work unique.

"Tax evasion between legality and crime" is addressed to students, master's students and legal practitioners alike, offering the opportunity for useful and enjoyable reading.