IDEAS home Printed from https://ideas.repec.org/a/dug/actaec/y2010i4p56-63.html
   My bibliography  Save this article

General Consideration on Legal Tax Evasion vs. Tax Fraud

Author

Listed:
  • Octavia-Daniela Steriopol

    (Danubius University of Galati, Romania)

  • Varvara Licuta Coman

    (Danubius University of Galati, Romania)

  • Mirela Costache

    (Danubius University of Galati, Romania)

Abstract

The article is a brief overview of tax evasion as a complex social and economic phenomenon, of utmost importance, that today’s states confront with; its consequences seek to limit as much as possible, by legal and fiscal means, the eradication, which, at this point, is virtually impossible. Tax evasion can be analysed from two points of view, the legal and the illegal aspect of the phenomenon or the fiscal fraud. The “fiscal paradises” had a very important role in the last years’ activity.

Suggested Citation

  • Octavia-Daniela Steriopol & Varvara Licuta Coman & Mirela Costache, 2010. "General Consideration on Legal Tax Evasion vs. Tax Fraud," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 4(4), pages 56-63, December.
    • Handle: RePEc:dug:actaec:y:2010:i:4:p:56-63
    as

    Download full text from publisher

    File URL: http://journals.univ-danubius.ro/index.php/oeconomica/article/view/760/692
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dug:actaec:y:2010:i:4:p:56-63. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Daniela Robu (email available below). General contact details of provider: https://edirc.repec.org/data/fedanro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.