Means and methods of preventing and combating tax evasion adopted by Romania and Moldova
Tax evasion, complex social and economic phenomenon facingcontemporary society, it is hard to quantify, but its direct and indirect effects on economic development are felt, for which the current tax laws more severe penalties are provided and some forms of evasion Tax crimes are defined as crimes....
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| Format: | Article |
| Language: | English |
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Transilvania University of Brasov Publishing House
2011-01-01
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| Series: | Bulletin of the Transilvania University of Braşov: Series VII: Social Sciences, Law |
| Subjects: | |
| Online Access: | http://webbut.unitbv.ro/Bulletin/Series%20VII/BULETIN%20VII/05_3%20Manea.pdf |
| _version_ | 1797971795665485824 |
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| author | Manea, A.C. |
| author_facet | Manea, A.C. |
| author_sort | Manea, A.C. |
| collection | DOAJ |
| description | Tax evasion, complex social and economic phenomenon facingcontemporary society, it is hard to quantify, but its direct and indirect effects on economic development are felt, for which the current tax laws more severe penalties are provided and some forms of evasion Tax crimes are defined as crimes. To what extent more drastic punishment of acts of tax evasion led to its decrease in the national economy, and the effect of excessive taxation policy and tax legislation permissive in terms of combating tax evasion we intend to explore this material, making a comparative law analysis on tax legislation in Romania and Moldova. |
| first_indexed | 2024-04-11T03:37:12Z |
| format | Article |
| id | doaj.art-e7b02e4b55e049668a9639eedf5632ad |
| institution | Directory Open Access Journal |
| issn | 2066-7701 2066-771X |
| language | English |
| last_indexed | 2024-04-11T03:37:12Z |
| publishDate | 2011-01-01 |
| publisher | Transilvania University of Brasov Publishing House |
| record_format | Article |
| series | Bulletin of the Transilvania University of Braşov: Series VII: Social Sciences, Law |
| spelling | doaj.art-e7b02e4b55e049668a9639eedf5632ad2023-01-02T04:54:26ZengTransilvania University of Brasov Publishing HouseBulletin of the Transilvania University of Braşov: Series VII: Social Sciences, Law2066-77012066-771X2011-01-0142127132Means and methods of preventing and combating tax evasion adopted by Romania and MoldovaManea, A.C.Tax evasion, complex social and economic phenomenon facingcontemporary society, it is hard to quantify, but its direct and indirect effects on economic development are felt, for which the current tax laws more severe penalties are provided and some forms of evasion Tax crimes are defined as crimes. To what extent more drastic punishment of acts of tax evasion led to its decrease in the national economy, and the effect of excessive taxation policy and tax legislation permissive in terms of combating tax evasion we intend to explore this material, making a comparative law analysis on tax legislation in Romania and Moldova.http://webbut.unitbv.ro/Bulletin/Series%20VII/BULETIN%20VII/05_3%20Manea.pdftax fraudtax evasiontax policytaxpayertax obligations. |
| spellingShingle | Manea, A.C. Means and methods of preventing and combating tax evasion adopted by Romania and Moldova Bulletin of the Transilvania University of Braşov: Series VII: Social Sciences, Law tax fraud tax evasion tax policy taxpayer tax obligations. |
| title | Means and methods of preventing and combating tax evasion adopted by Romania and Moldova |
| title_full | Means and methods of preventing and combating tax evasion adopted by Romania and Moldova |
| title_fullStr | Means and methods of preventing and combating tax evasion adopted by Romania and Moldova |
| title_full_unstemmed | Means and methods of preventing and combating tax evasion adopted by Romania and Moldova |
| title_short | Means and methods of preventing and combating tax evasion adopted by Romania and Moldova |
| title_sort | means and methods of preventing and combating tax evasion adopted by romania and moldova |
| topic | tax fraud tax evasion tax policy taxpayer tax obligations. |
| url | http://webbut.unitbv.ro/Bulletin/Series%20VII/BULETIN%20VII/05_3%20Manea.pdf |
| work_keys_str_mv | AT maneaac meansandmethodsofpreventingandcombatingtaxevasionadoptedbyromaniaandmoldova |