Home Part 4 THE NEED TO REGULATE TAX EVASION AND FISCAL FRAUD BASED ON SOCIO-POLITICAL AND ECONOMIC CHANGES

 

Valentin Cârstea, Alexandra Cârstea
"Drăgan" European University of Lugoj, Faculty of Economic Sciences,
Ion Huniade Street, No. 2, Lugoj, Romania, This e-mail address is being protected from spambots. You need JavaScript enabled to view it ,
Mehedinţi Bar, Carol I Boulevard, No. 14, Drobeta Turnu-Severin, Romania


Abstract
Being a product of the occurrence and development of finance, tax evasion was an alternative adjustment, first social and then legal, at a certain tax conjuncture, required, to active tax payer, paying money or goods, in search of a favourable situation in terms of proprietary, by not being constrained by "give" or "make" on behalf of the authority without receiving a compensation.
Keywords: tax evasion, tax fraud.

 

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