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European Law within the Tax Evasion Area

  • Doinita Bebi ARITON

    ()

    (Danubius University of Galati)

  • Alina NUTA

    ()

    (Danubius University of Galati)

  • Florian NUTA

    ()

    (Danubius University of Galati)

  • Carmen SIRBU

    ()

    (Danubius University of Galati)

  • Alina RAILEANU

    ()

    (Danubius University of Galati)

  • Dan ARITON

    ()

    (Danubius University of Galati)

This article present the tax evasion problems in European Union framework, Union that must be equilibrium state among other tow concepts: fiscal harmonisation and fiscal competition. The measures that are justified to be taken in the name of harmonization may be considered as obstacles for the fiscal competition among member state and can conduce to the tax evasion.

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File URL: http://journals.univ-danubius.ro/index.php/euroeconomica/article/view/696/637
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Article provided by Danubius University of Galati in its journal Euroeconomica.

Volume (Year): (2010)
Issue (Month): 25 (October)
Pages: 140-152

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Handle: RePEc:dug:journl:y:2010:i:25:p:140-152
Contact details of provider: Web page: http://www.euroeconomica-danubius.ro/

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