학술논문
Several complaints of Romanian citizens of Hungarian ethnicity, as they were solved by the Brasov Territorial Office of the People's Advocate
Document Type
article
Source
Bulletin of the Transilvania University of Braşov: Series VII: Social Sciences, Law, Vol 4, Iss 2, Pp 133-138 (2011)
Subject
Language
English
French
French
ISSN
2066-7701
2066-771X
2066-771X
Abstract
Tax evasion, complex social and economic phenomenon facingcontemporary society, it is hard to quantify, but its direct and indirect effects on economic development are felt, for which the current tax laws more severe penalties are provided and some forms of evasion Tax crimes are defined as crimes. To what extent more drastic punishment of acts of tax evasion led to its decrease in the national economy, and the effect of excessive taxation policy and tax legislation permissive in terms of combating tax evasion weintend to explore this material, making a comparative law analysis on tax legislation in Romania and Moldova.