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Criminal Liability For Certain Economic Activities-Tax Evasioan


  • Alexandrina Fodor

    () (Univ. of Oradea, Science Economics)


Evasion is equivalent to the offense or crime, and what is civil or criminal depending on the seriousness and rufnesse. Reasons for this phenomenon in Romania is difficult to quantify and are prevented complex and numerous, among them may be mentioned: many imperfections and speculiarities in the tax laws, the business tax accounting method, not using the national macroeconomic record, massive tax evasion carried out by various interest groups and economic agents only appear to take advantage of loopholes laws lack of a tax code, the principle of confidentiality.

Suggested Citation

  • Alexandrina Fodor, 2010. "Criminal Liability For Certain Economic Activities-Tax Evasioan," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 400-404, December.
  • Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:400-404

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    More about this item


    taxes; evasion; economical; illicit; budget; law; taxpayer; strategies;

    JEL classification:

    • K - Law and Economics


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