期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2010
卷号：1
期号：11
页码：35-47
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：State is one of human construction, in need of resources for services offered, to finance the costs of public services available. Increasing the cost of services provided has the effect of increased taxation. Tax evasion is a condemnable act. It is not possible a combination of legal proceedings to obtain maximum benefits, but is reprehensible act, aware of the harm of others. Tax evasion have 2 facets: a lawful and an unlawful, or tax fraud. In our opinion, law does not allow evasion but rather helps the subject to tax in not reaching the area of tax evasion.
关键词：tax evasion; tax system; Community Aquis; tax audit
