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Tax Evasion, Factor of Business Competitiveness Regression. Management of Legal Activity Against Tax Evasion Forms

Author

Listed:
  • George Lucian Costiniu

    (Dimitrie Cantemir Christian University)

Abstract

Tax evasion seen as a mean of getting rich quickly is noticed to many economic agents for various reasons and at the level of multiple economic organizing forms in society, the legal framework surprising by its norms the punished activities and restricting tax evasion manifestation forms. The legal management of these facts is found also in the operational statistics of penal investigating bodies and of the involved institutions, the interest targeting prevention but equally punishing those persons that by their actions are guilty for such tax evasion forms. An image offered by figures of this fight against evasion gives support in order to take the most energetic measures and to identify those risk areas and to limit until eradication the techniques and actions that affect competitiveness of the market and the business development to be burdened by the interest and by the dishonest money.

Suggested Citation

  • George Lucian Costiniu, 2012. "Tax Evasion, Factor of Business Competitiveness Regression. Management of Legal Activity Against Tax Evasion Forms," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(Special 1), pages 355-362, May.
    • Handle: RePEc:hur:ijaraf:v:2:y:2012:i:1special:p:355-362
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    More about this item

    Keywords

    Punishing; tax evasion; starting prosecution;
    All these keywords.

    JEL classification:

    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law

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