Autor: Alina Leția
Publicat în: Revista „Dreptul”, nr. 11/2015
Disponibil online: aici.
Titlul lucrării în engleză: Identification and combating of tax fraud in the international legislative context)
Abstract: In this paper there are presented a number of aspects on a subject of great present interest: tax fraud. The theoretical approach of this contemporary scourge has been carried out starting from the identification of the factors which favour it and of the forms of operation, ending in the review of the measures for combating it and of the types of applicable sanctions.
Keywords: fraud and financial crimes; tax evasion; VAT fraud; corporate fraud investigation; financial information exchange; automatic exchange of tax information; exchange on request.
