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：2
语种：English
出版社：Ovidius University Press
摘要：Tax evasion is the logical result of flaws and inadequacies of an imperfect and erroneous assimilated legislation,of faulty methods of application,the scale reaching unimaginable quotes,increased during the economic crisis,aimed at circumvention and fraud the state in terms of fiscal by different methods. Tax evasion has consequences,primarily at a macroeconomic level,consisting of depriving the state of revenue due,thereby decreasing the room for maneuver in economic and social matters.
