Manifestarea fenomenelor de evaziune si frauda fiscala in contextul actualei crize economico- financiare - The Display of Evasion and Tax Fraud Phenomena in the Context of Current Economic and Financial Crisis (Romanian version)

“If we ought to speak about fraud, we should equally mention the legal or legitimate fraud, but also: the illegal fraud, the international evasion, the legal evasion, the illegal evasion, the tax haven or refuge, the abuse of the right to escape the tax, the freedom of choosing the less taxed alternative or the financial underrating, the fraud to the law or the black economy” (Jean-Claude Martinez).