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Tax evasion – a more and more controversial concept

Author

Listed:
  • Iudit FODOR
  • Rodica Viorica COANA

    (University of Craiova)

Abstract

Tax evasion can be defined by all lawful and unlawful procedures that help those interested to evade in all or part of their material taxable bonds established by tax laws. Demarcation of the phenomenon in legal tax evasion and tax fraud was the subject of specialists’ studies, justified by the need of knowing the dimensions and implications of this phenomenon and, on this basis to establish the most effective actions and measures to prevent and combat it.

Suggested Citation

  • Iudit FODOR & Rodica Viorica COANA, 2010. "Tax evasion – a more and more controversial concept," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(11), pages 265-269, May.
  • Handle: RePEc:aio:fpvfcf:v:1:y:2010:i:11:p:265-269
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    File URL: http://feaa.ucv.ro/FPV/011-37.pdf
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    More about this item

    Keywords

    legal tax evasion; fraud; tax avoidance;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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