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：265-269
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：Tax evasion can be defined by all lawful and unlawful procedures that help those interested to evade in all or part of their material taxable bonds established by tax laws. Demarcation of the phenomenon in legal tax evasion and tax fraud was the subject of specialists’ studies, justified by the need of knowing the dimensions and implications of this phenomenon and, on this basis to establish the most effective actions and measures to prevent and combat it.
