EVOLUTION OF ROMANIAN LEGISLATION IN THE FIELD OF PREVENTING AND FIGHTING TAX EVASION

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 t...

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Bibliographic Details

Published in:	Analele Universității Titu Maiorescu. Drept no. XIII; pp. 271 - 283
Main Author:	Vîrjan, Bogdan
Format:	Journal Article
Language:	English
Published:	Hamangiu Publishing House 2014 Editura Hamangiu S.R.L
Subjects:	Law, Constitution, Jurisprudence tax obligations tax payer tax evasion evading tax prevention
Online Access:	Get full text
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