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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)


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.

Suggested Citation

  • Dinga, Emil, 2008. "Consideraţii Teoretice Privind Evaziunea Fiscală Vs Frauda Fiscală," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 12(4), pages 20-50, December.
  • Handle: RePEc:vls:finstu:v:12:y:2008:i:4:p:20-50

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    evaziune fiscală; contabilitate creativă; curba Laffer; hazard moral; contagiune.;

    JEL classification:

    • E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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