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EFECTELE EVAZIUNII FISCALE - THE EFFECTS OF FISCAL EVASION (Romanian version)

Author

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  • ANITEI Eusebiu Neculai

    (Drd. Universitatea de Stat din Republica Moldova, Facultatea de Drept, Chisinau)

Abstract

Tax evasion was first regulated after 1989 by the Law no. 87/1994, which was subsequently abrogated, while the Law no. 241/2005 for the prevention and the fight against tax evasion came into force on 27th August, 2005 and it was published in the Official Gazette, Part I, no. 672 of 27..07.2005. The paper intends to illustrate how tax evasion is defined, the tax evasion means, its causes and the measures used in our country to fight against tax evasion.

Suggested Citation

  • ANITEI Eusebiu Neculai, 2010. "EFECTELE EVAZIUNII FISCALE - THE EFFECTS OF FISCAL EVASION (Romanian version)," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, vol. 1, pages 195-203, December.
    • Handle: RePEc:lum:rev4rl:v:1:y:2010:i::p:195-203
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    Keywords

    tax evasion; causes and the measures tax evasion;

    JEL classification:

    • A23 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Graduate
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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