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Tax Evasion Causes and Prevenience or Rebutment Way of Tax Dodger Phenomenon

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  • Corina Nichitcin

Abstract

Tax evasion phenomenon, having negative impact on many levels, must be constantly pursued in order to minimize tax circumvention and control section in the issue of tax fraud. From international theory and experience it is known that normal functioning of market economy is conditioned by promotion of certain efficient policies and adequate legislation implementation. So, as Republic of Moldova is no exception among countries where tax evasion is, the study of this subject is up-to-date and it is required for presenting these problems at national and international levels.

Suggested Citation

  • Corina Nichitcin, 2010. "Tax Evasion Causes and Prevenience or Rebutment Way of Tax Dodger Phenomenon," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
  • Handle: RePEc:bac:fsecub:10-15-18
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    More about this item

    Keywords

    Tax evasion; tax elusion; tax fraud; tax facilitations; taxes; assessments; fiscal control; legislation; education tax; liability; revenue authority;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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