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Tax Evasion Vs. Fiscal Fraud

Author

Listed:
  • Mircea-Iosif Rus

Abstract

For the good functioning of a state, the said state, through the levers it has available, collects taxes and fees. Sometimes, these taxes and fees put a higher pressure on the contributors and they end up not paying those taxes and fees. At that moment we may speak about tax evasion perpetrated by those contributors. At the same time, the fiscal fraud phenomenon may appear and this can be deliberate or involuntary. In both situations we may speak about an avoidance of taxes payment which is wrong from a legal point of view. In order to lower the fiscal pressure on the contributors, the state grants certain fiscal facilities to stimulate the collection of the amounts representing taxes and fees to the state budget. The fiscal pressure signifies how heavy taxes and fees are or how big is the fiscal burden which pushes down on the contributors’ shoulders.

Suggested Citation

  • Mircea-Iosif Rus, 2019. "Tax Evasion Vs. Fiscal Fraud," FIAT IUSTITIA, Dimitrie Cantemir Faculty of Law Cluj Napoca, Romania, vol. 13(2), pages 144-148, October.
    • Handle: RePEc:dcu:journl:v:13:y:2019:i:2:p:144-148
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    Citations

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    Cited by:

    1. Florica Brasoveanu, 2023. "Transparency and Public Participation in EU Environmental Decisionmaking: Strengthening Global Governance and Regional Cooperation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 28-35, December.
    2. Iulia-Oana FLOREA & Kamer-Ainur AIVAZ, 2022. "The Dimension of the Phenomenon of Economic Crime. A Hierarchical Classification of EU Countries at the Level of 2021," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 125-134.
    3. Elena Condrea & Stefania-Rodica Hubel (Anghel) & Mari-Isabella Stan, 2023. "Local Development through Collaborative Action: A Study on the Central Dobrogea Local Action Group (GAL-DC) and its Project-Based Associative Framework," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 61-71, December.
    4. Alina (Chiriac) Matei & Kamer-Ainur Aivaz, 2023. "Exploratory Analysis of Assets Nonconformities in Financial Statements," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 978-985, August.
    5. Iulia-Oana FLOREA & Kamer-Ainur AIVAZ, 2022. "A Dynamic Analysis of Economic Crime in Europe: The Role of the European Institutions in the Prevention of Economic Crimes in the COVID-19 Pandemic," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 17-28.
    6. Oana-Iulia Florea & Kamer-Ainur Aivaz & Diane-Paula Vancea, 2022. "Exploratory Study on the Types of Economic Crimes at EU Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 68-76, Decembrie.

    More about this item

    Keywords

    normative acts; electoral rights; eligibility conditions; mayor; local councilor; county councilor;
    All these keywords.

    JEL classification:

    • E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy

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