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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 8, Number 2, Year 2020| NATIONAL AUTHORITIES WITH DUTIES IN DETECTING AND COMBATING TAX EVASION | 
Download | | Author(s): Elena Hlaciuc, Florina Cretu | | DOI: 104316/EJAFB.2020.822 | | Abstract: The heavy burdens that legal regulations impose on taxpayers, and also the burden of these obligations, have been the main causes that have led, at all times, to stimulate the ingenuity of taxpayers to identify a multitude of procedures for evading tax obligations. The competent institutions in the field, by exercising their functions, have the role of detecting the phenomenon of tax evasion and of taking measures through which they try to eradicate tax fraud and evasion. | | Keywords: Tax Evasion, Tax Fraud, National Authorities | References:
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