This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

Consideraţii Teoretice Privind Evaziunea Fiscală Vs Frauda Fiscală

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Dinga, Emil (Centre of Financial and Monetary Research " Victor Slavescu", Romanian Academy, Bucharest)
Abstract

Lucrarea se concentrează pe modul în care evaziunea fiscală (sau frauda fiscală) sunt sau pot fi generate de contabilitatea financiară, la nivel organizaţional. În context, sunt dezbătute într-o manieră polemică conceptul şi cauzele evaziunii fiscale pentru a stabili cadrul conceptual al lucrării. Este descris şi evaluat mecanismul contabil de creare a evaziunii fiscale sau fraudei fiscale, la fel ca şi mecanismul contabil de identificare a evaziunii fiscale sau fraudei fiscale. Lucrarea propune o taxonomie şi concepte implicate in dezbatere precum şi propuneri de lege ferenda pentru a ajuta organizaţiile (mai ales managerul sau auditul intern al organizaţiei) să prevină sau să trateze fenomenul de evaziune fiscală.

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: ftp://www.ipe.ro/RePEc/vls/vls_pdf/vol12i4p20-50.pdf
File Format:
File Function:
Download Restriction: no

Publisher Info
Article provided by Centre of Financial and Monetary Research "Victor Slavescu" in its journal Studii Financiare (Financial Studies).

Volume (Year): 12 (2008)
Issue (Month): 4 (December)
Pages: 20-50
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:vls:finstu:v:12:y:2008:i:4:p:20-50

Contact details of provider:
Postal: Casa Academiei, Calea 13 Septembrie nr.13, sector 5, Bucuresti
Phone: 004 021 3182419
Fax: 004 021 3182419
Web page: http://www.icfm.ro/
More information through EDIRC

For technical questions regarding this item, or to correct its listing, contact: (Corina Saman).

Related research
Keywords: evaziune fiscală; contabilitate creativă; curba Laffer; hazard moral; contagiune.;

Find related papers by JEL classification:
E26 - Macroeconomics and Monetary Economics - - Macroeconomics: Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
M40 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - General
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting

Statistics
Access and download statistics

Did you know? There are NEP reports in over 80 fields that deliver new research to your email.

This page was last updated on 2009-11-22.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.