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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X


Article from Volume 8, Number 3, Year 2020

Author(s): Cristina Gabriela Cosmulese
DOI: 104316/EJAFB.2020.835
Abstract: In the current economic and social context, the difficulties induced by the economic crisis, respectively, the public finance crisis, the black economy and the high level of evasion, the diversification of means / possibilities to evade the fulfillment of legal obligations, the need to fulfill obligations by joining various supranational bodies, have led over time to a series of debates about the interaction between accounting and taxation, the outcome and the elements influenced by this interaction. The purpose of this article is to analyze, at a theoretical level, how tax evasion can be generated by non-compliant economic practices related to intra-Community operations.
Keywords: Tax Evasion, Fraud Mechanisms, Method, Corporation And Personal Income Tax
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