Autor: Alia Gabriela DUŢĂ
Publicat în: Revista de Științe Juridice nr. 1/2019
Disponibil online: aici.
Prevention and Combating Tax Evasion – An Imperative of the Contemporary Societies
Abstract: Due to the fact that tax evasion leads to the erosion of fiscal system’s efficiency, as well as to distortions in public expenditure planning and financing management, in view of the discrepancy between the level of potential taxes and that of effectively collected taxes from the contributors, combating this economic plague must represent a priority.
Keywords: prevention; combating tax evasion; fiscal policy; taxes.