TAX EVASION THROUGH FICTITIOUS ECONOMIC OPERATIONS, OBSTACLE TO SUSTAINABLE DEVELOPMENT

TAX EVASION THROUGH FICTITIOUS ECONOMIC OPERATIONS, OBSTACLE TO SUSTAINABLE DEVELOPMENT

Tax evasion means the avoidance of declaring and paying taxes. The purpose of the research is to identify ways and mechanisms of tax evasion through fictitious economic operations and how this kind o tax evasion can influence sustainable development. The principal methods are researching tax evasi...

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Bibliographic Details
Main Author: SERGIU-BOGDAN CONSTANTIN
Format: Article
Language:English
Published: Academica Brâncuşi 2016-06-01
Series:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Subjects:
tax evasion
fictitious economic operations
ghost companies
offshore companies
associated enterprises
sustainable development
Online Access:http://www.utgjiu.ro/revista/ec/pdf/2016-03/04_Constantin.pdf

Internet

http://www.utgjiu.ro/revista/ec/pdf/2016-03/04_Constantin.pdf

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