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Conducting tax audits by inspectors defraud

Author

Listed:
  • Serban Cristian Marin

    (Directia Antifrauda Fiscala)

Abstract

Prolonged economic crisis caused a significant increase in corruption, fraud and tax evasion, the actors different: companies and state institutions, civil servants, mayors, heads of county councils, MPs, ministers, private companies, NGOs CEs and individuals. In recent years we have witnessed the increasing cases of smuggling, evasion schemes, fraud schemes, fraudulent bankruptcies, bid rigging, conflicts of interest, misappropriation of assets, financial speculation, etc. The level of public perception, corruption continues to be identified as a hindrance to quality public services at central and local level, as a phenomenon that undermines the efficient management of public funds and obstructing justice, also affecting business.

Suggested Citation

  • Serban Cristian Marin, 2016. "Conducting tax audits by inspectors defraud," Ars Aequi, Universul Juridic, vol. 6(1), pages 95-98, December.
  • Handle: RePEc:tec:aaequi:v:6:y:2016:i:1:p:95-98
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    More about this item

    Keywords

    defraud; taxpayer; tax; tax evasion; tax control;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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