Tax Evasion - are Always Current Concept

Authors

  • Petronela Mateescu Associate Lecturer Ph.D., “Petre Andrei” University of Iasi, Romania

DOI:

https://doi.org/10.18662/upalaw/100

Keywords:

tax evasion, tax fraud, fiscal legislation, contributor, fiscal policy

Abstract

Tax evasion appers as a form of resistance to the payment of taxes and fees, being inversely proportional to the degree of consent of citizen. Collateral victims of tax evasion are the responsible citizen, who pay their taxes on time, having to lose in the long run by bearing possible taxes and duties increased by the state's tendency to ensure at all costs, their income.

References

European Council. (n.d.). EU list of non-cooperative jurisdictions for tax purposes. European Council. https://www.consilium.europa.eu/en/policies/eu-list-of-non-cooperative-jurisdictions/

European Parliament. (n.d.). About. European Parliament. https://www.europarl.europa.eu

Hoanţă, N.(2010). Evaziunea fiscală (ed. a II-a revizuită şi adăugată). C.H. Beck.

Parlamentul European. (2006). Rezoluţia Parlamentului European din 26 martie 2019 referitoare la infracţiunile financiare, evaziunea fiscală şi evitarea obligaţiilor fiscale (2018/2121(INI)). Official Journal C, 108, 26.3.2021, 8–62. https://eur-lex.europa.eu/legal-content/RO/TXT/?uri=CELEX:52019IP0240

Ramboll Management Consulting and Corit Advisory. (2016). Study on Structures of Aggressive Tax Planning and Indicators. Directorate General Taxation and Customs Union, European Commission

Şaguna, D. D. (2001). Tratat de drept financiar şi fiscal. Editura All Beck.

Sfetcu, N. (2014). Corupţie, Globalizare, Neocolonialism. Smashords Edition.

Tatoiu A-M. (2020). Evaziunea fiscală – O abordare juridico-economică. Editura Universul Juridic.

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Published

2023-05-24

How to Cite

Mateescu, P. (2023). Tax Evasion - are Always Current Concept. Anuarul Universitatii "Petre Andrei" Din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice, 30, 200-208. https://doi.org/10.18662/upalaw/100

Issue

Vol. 30 (2022): Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice

Section

Articles

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Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House

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