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Criminological Approaches on Tax Evasion

Author

Listed:
  • Mitra Mariana

    (Ovidius University of Constanta, The Faculty of Law and Administrative Sciences)

Abstract

The emergence of tax evasion is linked to the very genesis of society, because evasion is a social phenomenon that was born and then evolved along with social evolution. As a negative feature of any human society, tax evasion and its forms of expression are found in every society and in every form of power organization. The existence of tax evasion is an undeniable phenomenon and its negative consequences are strongly evident; therefore, it must be prevented and countered by effective measures that respond to the complex nature of the phenomenon.

Suggested Citation

  • Mitra Mariana, 2015. "Criminological Approaches on Tax Evasion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 305-309, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:1:p:305-309
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    More about this item

    Keywords

    crime; tax evasion; tax; taxpayer;
    All these keywords.

    JEL classification:

    • K3 - Law and Economics - - Other Substantive Areas of Law

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