Autor: Bogdan Vîrjan

Publicat în: Analele Universității „Titu Maiorescu”, 2015

Disponibil onlineaici.

Abstract: We intend in this paper to carry out a summary analysis of how evasion is incriminated in a European Union Member State. This study focuses primarily on Italy’s tax evasion legislation by comparison to the Romanian legislation in the same field. The purpose of this approach is to describe the experience of a country with tradition in the fight against tax evasion the legislation of which proved efficient in limiting as much as possible this phenomenon. We think such an analysis can contribute significantly to the finding of more efficient ways to harmonize the Romanian legislation on the prevention and combating of tax evasion with the EU legislation, as well as with the similar laws of other EU Member States. The utility of such an effort is evident in the current European context where the uniformization of European law is a much sought after process.

Keywords: tax evasion; tax; taxpayer; income; offences.