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Tax evasion between fiscal and penalty

Author

Listed:
  • Andreea Mihaela Corîci

    (University of Craiova Faculty of Economics and Business Administration)

  • Nicu Darius Ilincu?a

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

Although in present times a big importance is given to combating and preventing tax evasion, as well as to all tax frauds, there are, however, people who are tax evaders from the point of view of the criminal body, who manage to ease of payment of tax liabilities to the state. By imposing more drastic or lighter penalties, it is attempted to determine the taxpayer in order not to escape the payment of taxes and to commit the crime.If for the financial controlling authority a fiscal crime has a direct impact on the budget of a certain area, the fiscal action is a criminal one for the criminal authority.

Suggested Citation

  • Andreea Mihaela Corîci & Nicu Darius Ilincu?a, 2017. "Tax evasion between fiscal and penalty," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 143-153, November.
    • Handle: RePEc:aio:aucsse:v:1:y:2017:i:45:p:143-153
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    File URL: http://feaa.ucv.ro/annals/v1_2017/0045v1-013.pdf
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    More about this item

    Keywords

    tax evasion; tax transparency; tax fraud; financial effects; political effects;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • K20 - Law and Economics - - Regulation and Business Law - - - General

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