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CURRENT ISSUES ABOUT TAX EVASION (LAW No. 50/2013)

Author

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  • Calina Andreea MUNTEANU

    (PhD Candidate, Lecturer at the Faculty of Law from the University of „Petre Andrei” from Iasi, barrister within Iaşi Bar)

Abstract

The present article proposes to examine latest legal changes in tax evasion area. Tax evasion could be defined as the avoidance by any means, in whole or in part, of the payment of taxes, fees and other amounts owed to the state budget, local budgets, the state social insurance budget and extra-budgetary special funds by Romanian or foreign individuals legal entities. Legislation on tax evasion still arouses extensive debate both in the doctrine and in the specialty practice. Law no. 241/2005 on preventing and combating tax evasion was last amended by Law no.50/2013, which was published in Official Gazette no. 146 of 19 March, with effect from March 22, 2013. Recent changes relate mainly to higher limits of punishments for certain crimes.

Suggested Citation

  • Calina Andreea MUNTEANU, 2013. "CURRENT ISSUES ABOUT TAX EVASION (LAW No. 50/2013)," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, vol. 1, pages 69-76, June.
    • Handle: RePEc:lum:rev4rl:v:1-2:y:2013:i::p:69-76
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    More about this item

    Keywords

    tax evasion; Law no.50/2013; taxpayer; punishments;
    All these keywords.

    JEL classification:

    • A23 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Graduate

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