Browsing by Subject "tax evasion"

Browsing by Subject "tax evasion"

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  • ILLEGAL TAX PLANNING THROUGH ACTIONS WHICH ARE DEFINED CRIMINAL ACCORDING TO THE TAX LAWS 6 
    Gîrla, Lilia; Rahmani, Udi (CEP USM, 2016)
    The article discusses actions that defined as criminal according to tax author ities and the relation between them and illegitimate tax planning, including details of the legitimate activities permitted by law and that are ...
  • O MODALITATE DE REDUCERE A FRAUDEI FISCALE: ASPECT TEORETIC 
    Căprian, Iulia (CEP USM, 2020)
    În lucrare se propune o modalitate de optimizare a raportului dintre funcția ce determină cuantumul impozitului și funcția ce determină cuantumul amenzii pentru frauda comisă. Prin intermediul acestui raport pot fi majorate ...
  • ROLE OF TAX PENALTIES IN TAXPAYERS EDUCATION 
    Caprian, Iulia; Caprian, Iurie (National Institute for Economic Research, 2015)
    Fiscal control is a form of state financial control bodies from the Ministry of Finance, the instrument we have available to public authorities for monitoring and determining the methods and techniques ...
  • TAX EVASION, AN INTEGRAL PART OF CORRUPTION 
    Coca, Carmen Elena; Ulian, Galina; Faida, Rodica Elena (Danubius University, 2014)
    State budget is considered to be the instrument of achieving social and economic objectives, with the ability to mediate its subsidies and tax incentives. Lack of funds, which are part of budget income, leads to incapacity ...