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National Authorities With Duties In Detecting And Combating Tax Evasion

Author

Listed:
  • Elena HLACIUC

    (Stefan cel Mare University of Suceava, 720229, Romania)

  • Florina CREÈšU

    (Stefan cel Mare University of Suceava, 720229, Romania)

Abstract

The heavy burdens that legal regulations impose on taxpayers, and also the burden of these obligations, have been the main causes that have led, at all times, to stimulate the ingenuity of taxpayers to identify a multitude of procedures for evading tax obligations. The competent institutions in the field, by exercising their functions, have the role of detecting the phenomenon of tax evasion and of taking measures through which they try to eradicate tax fraud and evasion.

Suggested Citation

  • Elena HLACIUC & Florina CREÈšU, 2020. "National Authorities With Duties In Detecting And Combating Tax Evasion," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 13(23), pages 10-19, June.
    • Handle: RePEc:scm:ejafbu:v:13:y:2020:i:23:p:10-19
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