期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2019
卷号：1
期号：21
页码：135-143
语种：English
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：Tax evasion can be defined as representing those acts or illegal actions of certain natural or legal persons who try to avoid paying fees or taxes.Tax evasion is encountered both nationally and internationally. It is one of the most widespread economic crimes. We can say that a measure of the degree of tax evasion is given by the value of undeclared income, which represents the difference between the amount of income that should be reported to the tax authorities and the actual amount reported. Currently, the tax evasion does notknow "borders", the methods and means used by the evading criminals stretching in Romania, in the space of the European Union, but also the countries considered "tax havens" outside the European Union. Tax evasion can never be eradicated regardless of thelegislative, economic, political or social framework of the country of which we are citizens. The state, through the competent bodies and the education of the citizens, must limit the fiscal evasion, to a level accepted by the general consolidated budget of the state.
