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Incrimination of tax evasion in the Italian Criminal law

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 [vezi tot]

Vizualizări 176

Evolution of Romanian legislation in the field of preventing and fighting tax evasion

Autor: Bogdan Vîrjan

Publicat în: Analele Universității „Titu Maiorescu”, 2014

Disponibil onlineaici.

Abstract: The phenomenon of tax evasion has an important place in the macro-economic policy of the Romanian state, given the unintended and unforeseen consequences that this phenomenon may have on social and economic environment. The negative effects of this phenomenon of evasion are felt directly on income tax collections, causing major distortions in the functioning of the market mechanism and it can affect even the stability of the national economy. In these circumstances, the tax evasion regulations have sought to find the best solutions to prevent and combat acts of tax [vezi tot]

Vizualizări 108