Acta Universitatis Danubius. Œconomica, Vol 6, No 4 (2010)
General Consideration on Legal Tax Evasion vs. Tax Fraud
Abstract
The article is a brief overview of tax evasion as a complex social and economic
phenomenon, of utmost importance, that today’s states confront with; its consequences seek to limit
as much as possible, by legal and fiscal means, the eradication, which, at this point, is virtually
impossible. Tax evasion can be analysed from two points of view, the legal and the illegal aspect of
the phenomenon or the fiscal fraud. The “fiscal paradises” had a very important role in the last years’
activity.
phenomenon, of utmost importance, that today’s states confront with; its consequences seek to limit
as much as possible, by legal and fiscal means, the eradication, which, at this point, is virtually
impossible. Tax evasion can be analysed from two points of view, the legal and the illegal aspect of
the phenomenon or the fiscal fraud. The “fiscal paradises” had a very important role in the last years’
activity.
References
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