Tax Fraud in RomaniaAbstract:In a permanent effort to reduce the annual taxes paid to the state, the taxpayer use different methods. Some of these are legal methods and are permitted by law. Others are illegal methods punishable by Romanian criminal law. Among the most common methods to avoid paying taxes is found fraud. Tax fraud is the omission of highlighting in the books or in other legal documents, commercial operations or revenues incurred. Tax fraud can occur as highlighting, accounting documents and other legal documents. Other method is to hide the commercial transactions or other operations issuing fictitious evidence. Finally, it is tax fraud the altering, destroying or concealing accounting documents, electronic memoires or electronic cash registers or other means of technical data storage

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