Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
1470 54 |
Ultima descărcare din IBN: 2024-01-16 14:06 |
Căutarea după subiecte similare conform CZU |
343.359.2/3 (1) |
Infracțiuni împotriva statului (1046) |
SM ISO690:2012 BUSUIOC, Nadejda. Reflecţii asupra particularităţilor de incadrare juridică a faptelor de evaziune fiscalâ. In: Legea şi Viaţa, 2016, nr. 12(300), pp. 42-46. ISSN 2587-4365. |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Legea şi Viaţa | |
Numărul 12(300) / 2016 / ISSN 2587-4365 /ISSNe 2587-4373 | |
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CZU: 343.359.2/3 | |
Pag. 42-46 | |
Descarcă PDF | |
Rezumat | |
The transition to a market economy, which implies a broad development of entrepreneurship, improvement of organizational structures of enterprises, institutions and organizations, the variety of property - all these are directly related to development of tax legislation and appearance of new fiscal legal relations. That is natural because, currently, the basis share of income of the state budget consists of tax perceptions. At the same time, we have to recognize that in recent time have gained a widespread acts of tax evasion committed by individuals and legal entities. This is not accidental because the market economy actually is like any other complex social phenomenon and is itself contrary to social and hence, respectively, and criminal. |
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Cuvinte-cheie evaziune fiscala, contribuabil, infracţiune, persoană fizică, persoană juridică, buget, impozit, document financiar-fiscal, impozitare, contabilitate, declarație pe venit |
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