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Means and methods of preventing and combating tax evasion adopted by Romania and Moldova

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Author(s): Manea, A.C.

Journal: Bulletin of the Transilvania University of BraƟov, Series VII : Social Sciences and Law
ISSN 2066-7701

Volume: 4;
Issue: 2;
Start page: 127;
Date: 2011;
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Keywords: tax fraud | tax evasion | tax policy | taxpayer | tax obligations.

ABSTRACT
Tax evasion, complex social and economic phenomenon facingcontemporary society, it is hard to quantify, but its direct and indirect effects on economic development are felt, for which the current tax laws more severe penalties are provided and some forms of evasion Tax crimes are defined as crimes. To what extent more drastic punishment of acts of tax evasion led to its decrease in the national economy, and the effect of excessive taxation policy and tax legislation permissive in terms of combating tax evasion we intend to explore this material, making a comparative law analysis on tax legislation in Romania and Moldova.
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