Publicat în: Challenges of the knowledge society (CKS) 2021

Articol disponibil onlineaici.

Abstract: Although tax evasion has been incriminated as a crime in Romania for almost 100 years, in the doctrine and judicial practice there are still presented contradictory points of view regarding the requirement result as constituent element of crime. The present study aims to carry out an in-depth analysis that provides an answer to the question of whether the crime of tax evasion require a material result or only a state of danger. The study is divided into three sections, starts with an overview of the concept of tax evasion, of the line between lawful and illegal evasion and the history of legislation regarding tax evasion. The next section presents various concepts and theories about the material result or the state of danger as constituent elements of crime, presented in national and international doctrine. The section continues with a presentation of the consequences of the classification of offenses, by reference to the result they produce. In the last part of the study is presented an analysis of all variants of tax evasion, based on the theories and concepts set out in previous sections, which concludes that the tax fraud, apparently a crime that require a material result, is in fact a crime that require only a state of danger

Keywords: tax evasion, tax fraud, white-collar crimes, crime result, history of legislation regarding tax evasion, theories regarding the result of crime, concept of tax evasion, types of tax evasion crime