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The state and the tax evasion

Author

Listed:
  • Horia CRISTEA
  • Cristina NICOLESCU
  • Claudiu BOTOC

    (West University of Timisoara)

Abstract

State is one of human construction, in need of resources for services offered, to finance the costs of public services available. Increasing the cost of services provided has the effect of increased taxation. Tax evasion is a condemnable act. It is not possible a combination of legal proceedings to obtain maximum benefits, but is reprehensible act, aware of the harm of others. Tax evasion have 2 facets: a lawful and an unlawful, or tax fraud. In our opinion, law does not allow evasion but rather helps the subject to tax in not reaching the area of tax evasion.

Suggested Citation

  • Horia CRISTEA & Cristina NICOLESCU & Claudiu BOTOC, 2010. "The state and the tax evasion," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(11), pages 35-47, May.
  • Handle: RePEc:aio:fpvfcf:v:1:y:2010:i:11:p:35-47
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    File URL: http://feaa.ucv.ro/FPV/011-05.pdf
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    More about this item

    Keywords

    tax evasion; tax system; Community Aquis; tax audit;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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