EFECTELE EVAZIUNII FISCALE - THE EFFECTS OF FISCAL EVASION (Romanian version)
AbstractTax 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.
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Bibliographic InfoArticle provided by Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi in its journal CONFERINTA STIINTIFICA ANUALA INTERNATIONALA - ANNUAL INTERNATIONAL SCIENTIFIC CONFERENCE - II. ROMANIAN LAW/ Jurnalul de Studii Juridice. JOURNAL OF LEGAL STUDIES..
Volume (Year): 1 (2010)
Issue (Month): (December)
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tax evasion; causes and the measures tax evasion;
Find related papers by JEL classification:
- A23 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Graduate
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
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