<abstract xmlns="http://www.w3.org/1999/xhtml"><p>This paper focuses on detailing the general coordinates regarding tax evasion and the necessity of creating a common unitary European legal framework. Accounting information might mirror erroneously in a certain measure the micro to macroeconomic tendency of fraud by showing a gross image of available resources. It is of the utmost importance to become fully aware of causes for illicit practices, ways to fight any fraud attempts and to evaluate the accounting mechanism that both creates and identifies tax evasion.</p></abstract>

This paper focuses on detailing the general coordinates regarding tax evasion and the necessity of creating a common unitary European legal framework. Accounting information might mirror erroneously in a certain measure the micro to macroeconomic tendency of fraud by showing a gross image of available resources. It is of the utmost importance to become fully aware of causes for illicit practices, ways to fight any fraud attempts and to evaluate the accounting mechanism that both creates and identifies tax evasion.

Tax evasion between fraud and legality

“Vasile Goldiş” Western University of Arad

Studia Universitatis „Vasile Goldis” Arad – Economics Series

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

{"article-title":"Tax evasion between fraud and legality"}

This paper focuses on detailing the general coordinates regarding tax evasion and the necessity of creating a common unitary European legal framework....

Tax evasion between fraud and legality

Data publikacji: 19 gru 2017

Zakres stron: 1 - 11

Otrzymano: 01 lip 2017

Przyjęty: 01 lis 2017

DOI: https://doi.org/10.1515/sues-2017-0013

Słowa kluczowe
tax evasion, legal framework, accounting information, tax compliance

© 2017 Laura-Anca Opreţ et al., published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Tax evasion between fraud and legality

Data publikacji: 19 gru 2017

Zakres stron: 1 - 11

Otrzymano: 01 lip 2017

Przyjęty: 01 lis 2017

DOI: https://doi.org/10.1515/sues-2017-0013

Słowa kluczowetax evasion, legal framework, accounting information, tax compliance

© 2017 Laura-Anca Opreţ et al., published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Słowa kluczowe
tax evasion, legal framework, accounting information, tax compliance