Home Volumul 2 COOPERAREA ECONOMICĂ INTERNAłIONALĂ ÎN DOMENIUL COMBATERII FRAUDELOR FISCALE

 

COOPERAREA ECONOMICĂ INTERNAłIONALĂ ÎN DOMENIUL COMBATERII FRAUDELOR FISCALE


Ion Iulian Hurloiu
Universitatea Spiru Haret, Bucuresti, str. Ion Ghica, nr. 13
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Abstract
Tax evasion is one of the extremely important economic and social phenomena faced by all
states at a greater or lesser extent. Unfortunately, that what effectively can be done in this
area is to limit as much as possible the consequences of the phenomenon, but its eradication
is virtually impossible. The steps to combat tax evasion forms are usually more efficient
when those who are designated to issue tax or fiscal control procedures establish and use
diverse realistic ways and methods suited to the diverse manifestations of the phenomenon
Keywords: tax evasion, fiscal control, fiscal control procedures

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