EIRP Proceedings, Vol 3 (2008)
COMPARATIVE ASPECTS OF TAX EVASION IN CONCEPTS AND PRACTICES
Abstract
The paper analyze the forms of the tax evasion, în construct representation and comparative
law, with exemplification on several European states and manifestations identified în international plain. There
are elucidate the aspects of „tax evasion” and „tax avoidance”, through realities of contemporary world în
progress more and more the eludation actions are transferred from the interior of the national fiscal systems,
beyond the state frontiers, being defined by the economic, politic and social globalization tendencies - and the
solutions have there changes în view.
law, with exemplification on several European states and manifestations identified în international plain. There
are elucidate the aspects of „tax evasion” and „tax avoidance”, through realities of contemporary world în
progress more and more the eludation actions are transferred from the interior of the national fiscal systems,
beyond the state frontiers, being defined by the economic, politic and social globalization tendencies - and the
solutions have there changes în view.
References
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