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Tax Evasion - The Crime Of The €Žwhite Collarâ€


  • Ana Maria Cordos

    ("1 Decembrie 1918" University of Alba Iulia)


ABSTRACT : This paper treats the problem of tax evasion at the present time constitutes a complexsocial and economic phenomenon, the harmful consequences of this phenomenon to be limited,reduced, to lose the scale, given that it has become clear to everyone that they can not beeradicated. Tax evasion has a direct effect on levels of tax revenue and without delay, which leadsdirectly to imbalances in market mechanisms, as well as enrichment, unlawful, the practitioners ofthis method of fraud that affects the state and ultimately each of us , honest taxpayers. With severalinterpretations, names and meanings of this phenomenon, it is normal for him to be and hard todefine. It uziteaza phrases such as "fraud, fraud, illegal, international tax evasion, fraud, legal,international tax evasion, fraud by law, the underground economy." Not just the terminology is anelement of confusion, but the law ambiguous boundary between licit and illicit very fragile.

Suggested Citation

  • Ana Maria Cordos, 2010. "Tax Evasion - The Crime Of The €Žwhite Collarâ€," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-20.
  • Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:20

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    Key worsd: tax evasion; social relationships; taxpayer; crime.;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation


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