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Consideraţii Teoretice Privind Evaziunea Fiscală Vs Frauda Fiscală

  • Dinga, Emil

    (Centre of Financial and Monetary Research " Victor Slavescu", Romanian Academy, Bucharest)

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    Lucrarea se concentrează pe modul în care evaziunea fiscală (sau frauda fiscală) sunt sau pot fi generate de contabilitatea financiară, la nivel organizaţional. În context, sunt dezbătute într-o manieră polemică conceptul şi cauzele evaziunii fiscale pentru a stabili cadrul conceptual al lucrării. Este descris şi evaluat mecanismul contabil de creare a evaziunii fiscale sau fraudei fiscale, la fel ca şi mecanismul contabil de identificare a evaziunii fiscale sau fraudei fiscale. Lucrarea propune o taxonomie şi concepte implicate in dezbatere precum şi propuneri de lege ferenda pentru a ajuta organizaţiile (mai ales managerul sau auditul intern al organizaţiei) să prevină sau să trateze fenomenul de evaziune fiscală.

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    Article provided by Centre of Financial and Monetary Research "Victor Slavescu" in its journal Studii Financiare (Financial Studies).

    Volume (Year): 12 (2008)
    Issue (Month): 4 (December)
    Pages: 20-50

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    Handle: RePEc:vls:finstu:v:12:y:2008:i:4:p:20-50
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