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The Law Misuse In Connection With The Tax Fraud

Author

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  • Stelian Selisteanu

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

In the following, we want to reveal the importance of knowledge of forms of "abuse of law" in the field of taxation and especially about his side aimed at avoiding the payment of taxes (tax evasion) and also to highlight the bridge provided by legal norm in this context that the legislature can pass through to framing various legitimate forms of specific cases in the category of willful evasion. In this context, both doctrinal and practical, it foreshadowed the need to understand and control this new concept and "abuse of individual rights" and also finding optimal ways of intervention to address this reality.

Suggested Citation

  • Stelian Selisteanu, 2013. "The Law Misuse In Connection With The Tax Fraud," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 150-153.
    • Handle: RePEc:aio:aucsse:v:1:y:2013:i:41:p:150-153
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    More about this item

    Keywords

    law misuse; fraud; tax liability;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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