期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：1
语种：English
出版社：Ovidius University Press
摘要：The fiscal evasion has existed,exists and will exist as long as the state and the tax will continue to exist,but its forms of manifestation are subject to structure changes and they improve over time. The fiscal evasion exists in all the countries,irrespective of their degree of development,manifesting in different ways,depending on the psychological,social,economical and judicial differences specific to every state and creates the underground economy.
