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Căutarea după subiecte similare conform CZU |
343.359.2 (63) |
Offences against the state (1076) |
SM ISO690:2012 BUZDUGAN, Tudor. Relaţia interdisciplinară a dreptului fiscal şi penal în cadrul cercetării evaziunii fiscale a întreprinderilor. In: Ştiinţă, educaţie, cultură , Ed. 1, 15 februarie 2019, Comrat. Comrat, Republica Moldova: Universitatea de Stat din Comrat, 2019, Vol.1, pp. 160-163. ISBN 978-9975-3246-7-0. |
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Ştiinţă, educaţie, cultură Vol.1, 2019 |
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Conferința "Ştiinţă, educaţie, cultură" 1, Comrat, Moldova, 15 februarie 2019 | ||||||
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CZU: 343.359.2 | ||||||
Pag. 160-163 | ||||||
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Rezumat | ||||||
The interdisciplinary relationship between fiscal and criminal law in the investigation of tax evasion crimes of enterprises is very strong and direct. Relationship between fiscal and criminal law in case of tax evasion crimes is very close because this is conditioned by fiscal and financial aspects of this crime, aspects of criminal law also are, in part of social danger that represent tax evasion. To understand type, provenience and methods that can help to stop tax evasion of enterprises, is necessary to know that this crime is strongly related with penal and fiscal law, conditioned by high level of taxes and low financial education of entrepreneurs. Besides warning about the criminal and fiscal aspect of the tax evasion offense, it is necessary to raise the responsibility of taxpayers. |
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Cuvinte-cheie tax evasion, economic crimes, offences, national public budget, taxpayers, criminal policy, enterprises, organizations, financial-fiscal document |
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