Some Considerations on the Fiscal Fraud Resulted from the Assignment of Social Shares

In our paper we shall try to present two mechanisms of fiscal fraud used when assigning the social shares held by natural persons at limited corporations. The first mechanism of fiscal fraud will refer to the assignment of social shares belonging to a corporation that registers commercial obligations to creditors and suppliers or fiscal obligations to the state institutions. The second mechanism will refer to the assignment of the social shares held by a coporation that has obtained a profit for several years and whose net asset is positive when the sale occurs. The fiscal fraud, empirically researched, will be presented through certain figures in which we will present in detail the operations which appear in both cases. We have to mention that the cash payments from the assignor to the cessionary, in the first case, and from the cessionary to the assignor, in the second case, usually „slip through the fingers” of the fiscal organs as they are not fiscalised although in both cases we identified incomes that sholud be imposed with a 16% taxation representing the share of income tax.