Considerations On Tax Evasion
AbstractTax evasion represents a unilateral act whose purpose is to avoid paying the due sums to the state, such as taxes, by the means of legal or illegal methods, especially in the “underground” economy. The high number of tax obligations, provided by various laws, imposing a considerable burden to the tax payer, represents an incentive for tax evasion, continuously stimulating the ingenuity of those who are to pay these taxes to evade their payment.
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Bibliographic InfoArticle provided by Romanian-American University in its journal Romanian Economic and Business Review.
Volume (Year): 6 (2011)
Issue (Month): 4 (december)
taxes; financial obligations; “underground” economy; corruption; tax evasion.;
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