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The Mechanisms For Estimatimg The Intra-Community Tax Fraud

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  • Cristina Gabriela COSMULESE

    (Stefan cel Mare University of Suceava, 720229, Romania)

Abstract

In the current economic and social context, the difficulties induced by the economic crisis, respectively, the public finance crisis, the black economy and the high level of evasion, the diversification of means / possibilities to evade the fulfillment of legal obligations, the need to fulfill obligations by joining various supranational bodies, have led over time to a series of debates about the interaction between accounting and taxation, the outcome and the elements influenced by this interaction. The purpose of this article is to analyze, at a theoretical level, how tax evasion can be generated by non-compliant economic practices related to intra-Community operations.

Suggested Citation

  • Cristina Gabriela COSMULESE, 2020. "The Mechanisms For Estimatimg The Intra-Community Tax Fraud," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 14(24), pages 36-45, October.
    • Handle: RePEc:scm:ejafbu:v:14:y:2020:i:24:p:36-45
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