|
ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
Our journal is currently indexed in the following databases:
|
| |
Article from Volume 6, Number 1, Year 2018| TAX EVASION IN THE CURRENT ECONOMIC INTERNATIONAL CONTEXT | 
Download | | Author(s): Veronica Grosu | | DOI: 10.4316/EJAFB.2018.616 | | Abstract: From the beginning, tax evasion has been an intensely studied, particularly harmful, unusual and condemned concept. Due to the increased number of obligations that tax law imposes on taxpayers, or especially the burden of these obligations, it has stimulated the ingenuity of taxpayers in making them invent various processes to elucidate these tax obligations. The objective of this paper is to investigate the potential for tax evasion and explain the causes, effects and means of production. | | Keywords: Tax Evasion, Tax Fraud, Offshore, Fiscal Havens | References:
Article From Journals
1. Bostan, I., Mates, D., Grosu, V. & Socoliuc, M. (2008). Implications Of Fiscality Over Accounting In Agriculture, Bulletin Of The University Of Agricultural Sciences & Veterinary Medicine Cluj-Napoca. Horticulture, 65, 2.
2. Grosu, V. (2018), The Dimension Of Tax Evasion In Romania, Ecoforum Journal, 7(2). Retrieved December 27, 2017 From Http://www.ecoforumjournal.ro/index.php/eco/article/view/820.
3. Grosu, V., Socoliuc, M. (2008), New Aspects Of Taxation System In Agriculture, Bulletin Of University Of Agricultural Sciences And Veterinary Medicine Cluj-Napoca. Horticulture, 65, 2, 162-167.
4. Grosu,, V., Socoliuc, M. & Hlaciuc, E. (2017). Romanian Enterprises Behaviour In The Process Of Improvement Of Economic And Financial Disclosure Quality, Economic AnnalsXXI, 167(9-10), 63-69. Retrieved From Http://soskin.info/userfiles/file/EconomicAnnalspdf/DOI/ea-V167-13.pdf.
5. Socoliuc, M. (2016). Interpretations Related To The Development Of The Economic And Financial Communication On A Group Level, Ecoforum Journal 5. Retrieved December 27, 2017 From Http://www.ecoforumjournal.ro/index.php/eco/article/view/443.
Internet Source
6. Migliorini, F. (2018). Società Offshore: Cos’è E Come Si Costituisce?, Fiscalita' E Pianificazione Fiscale Internazionale. Retrived February 5, 2018 From Https://www.fiscomania.com/2018/07/societa-offshore-guida/.
7. Rossi, F. (2018). Paradisi Fiscali E Societa Offshore: Ovvero, Come Scappare Dal Fisco, Finanza. Retrived January 17, 2018from Http://www.startingfinance.com/paradisi-fiscalisocieta-offshore/.
8. Panicucci, M. (2013), OffShore Leaks: «scandalo Fiscale Planetario». Ma Cosa Sono I Paradisi Fiscali E Le Società Off-shore? Retrieved January 7, 2018 From Https://www.money.it/OffShore-Leaks-scandalo-fiscale/.
|
| | Back to journal ... |
|
|
| |
|
|
|
