{"title":"当前国际经济背景下的偷税漏税","authors":"V. Grosu","doi":"10.4316/ejafb.2018.616","DOIUrl":null,"url":null,"abstract":"From the beginning, tax evasion has been an intensely studied, particularly harmful, unusual and condemned concept. Due to the increased number of obligations that tax law imposes on taxpayers, or especially the burden of these obligations, it has stimulated the ingenuity of taxpayers in making them invent various processes to elucidate these tax obligations. The objective of this paper is to investigate the potential for tax evasion and explain the causes, effects and means of production","PeriodicalId":190599,"journal":{"name":"European Journal of Accounting, Finance & Business","volume":"49 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2018-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"TAX EVASION IN THE CURRENT ECONOMIC INTERNATIONAL CONTEXT\",\"authors\":\"V. Grosu\",\"doi\":\"10.4316/ejafb.2018.616\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"From the beginning, tax evasion has been an intensely studied, particularly harmful, unusual and condemned concept. Due to the increased number of obligations that tax law imposes on taxpayers, or especially the burden of these obligations, it has stimulated the ingenuity of taxpayers in making them invent various processes to elucidate these tax obligations. The objective of this paper is to investigate the potential for tax evasion and explain the causes, effects and means of production\",\"PeriodicalId\":190599,\"journal\":{\"name\":\"European Journal of Accounting, Finance & Business\",\"volume\":\"49 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2018-02-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"European Journal of Accounting, Finance & Business\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.4316/ejafb.2018.616\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"European Journal of Accounting, Finance & Business","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.4316/ejafb.2018.616","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
TAX EVASION IN THE CURRENT ECONOMIC INTERNATIONAL CONTEXT
From the beginning, tax evasion has been an intensely studied, particularly harmful, unusual and condemned concept. Due to the increased number of obligations that tax law imposes on taxpayers, or especially the burden of these obligations, it has stimulated the ingenuity of taxpayers in making them invent various processes to elucidate these tax obligations. The objective of this paper is to investigate the potential for tax evasion and explain the causes, effects and means of production
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