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Tax evasion – Notion and means to commit it

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Author(s): Diana G. IONAŞ

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

Volume: 5 (54);
Issue: 2;
Start page: 65;
Date: 2012;
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Keywords: economic-financial criminality | tax evasion | contributions | taxes

ABSTRACT
Tax evasion is the circumvention, by any means, from the enforcement or payment of taxes, contributions or any amounts owed to the state budget, the local budget, the state social insurance budget and the budgets for special funds by Romanian or foreign natural persons or companies, commonly referred to as tax payers in the text of the law. It is currently present under various methods and represents a direct and dangerous threat for society’s stability.
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