EuroEconomica, Vol 25, No 2 (2010)

European Law within the Tax Evasion Area

Doinita Bebi ARITON, Alina NUTA, Florian NUTA, Carmen SIRBU, Alina RAILEANU, Dan ARITON


This article present the tax evasion problems in European Union framework, Union that must be equilibrium state among other tow concepts: fiscal harmonisation and fiscal competition. The measures that are justified to be taken in the name of harmonization may be considered as obstacles for the fiscal competition among member state and can conduce to the tax evasion.


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