Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
1137 10 |
Ultima descărcare din IBN: 2024-01-18 15:10 |
Căutarea după subiecte similare conform CZU |
351.72:343.37 (1) |
Activități specifice administrației publice (1071) |
Infracțiuni împotriva statului (1058) |
SM ISO690:2012 GÎRLA, Lilia, RAHMANI, Udi. Illegal tax planning through actions which are defined criminal according to the tax laws. In: Studia Universitatis Moldaviae (Seria Ştiinţe Sociale), 2016, nr. 8(98), pp. 147-155. ISSN 1814-3199. |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Studia Universitatis Moldaviae (Seria Ştiinţe Sociale) | ||||||
Numărul 8(98) / 2016 / ISSN 1814-3199 /ISSNe 2345-1017 | ||||||
|
||||||
CZU: 351.72:343.37 | ||||||
Pag. 147-155 | ||||||
|
||||||
Descarcă PDF | ||||||
Rezumat | ||||||
The article discusses actions that defined as criminal according to tax authorities and the relation between them and illegitimate tax planning, including details of the legitimate activities permitted by law and that are not deemed as illegal. An emphasis was given to the rate of tax evasions in compared to other states around the world and the way the states of Israel and Moldova treats the phenomenon of non-legitimized tax planning, in contrast to actions taken by states around the world to eradicate this phenomenon. The findings of this article prove initially that this phenomenon is worldwide, and that any state has really found a magic solution for this issue. However, there are number of measures that can significantly reduce the phenomenon, and this is by prohibiting the execution of transactions in large amounts of cash. |
||||||
Cuvinte-cheie legitimate tax planning, breaches in law, tax fraud, tax evasion, tax policy, tax obligations |
||||||
|