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Circumvention of Duties and Taxes by Resorting to Non-Resident Companies as Way of Disguising an Act of Fraud

Author

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  • Geraldina Terezia VAJDA

    (“1 Decembrie 1918” University from Alba Iulia)

Abstract

For a full and proper comprehen sion of the phenomenon of tax evasion at community or international level, it is necessary that the theoretical elements broached and detailed at large by the specialized literature by illustrious theoreticians, - to be practically applied to specific situation which could finally lead to the improvement of the practitioners in order to prevent and to fight this phenomenon harming the global economic environment. The studies performed to this end include, first of all, the analysis of the fraud method and mechanism by tax havens, by disguising an act of fraud under the umbrella of an apparent legalism, by combining the actions of tax evasion with other offences out of which the most frequent is smuggling, or by tactful avoidance of law concerning the public procurement from structural funds coming from the budget of the European Union.

Suggested Citation

  • Geraldina Terezia VAJDA, 2016. "Circumvention of Duties and Taxes by Resorting to Non-Resident Companies as Way of Disguising an Act of Fraud," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 4(1), pages 29-36, March.
    • Handle: RePEc:hyp:journl:v:4:y:2016:i:1:p:29-36
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