Facultatea de Ştiinţe Economice / Faculty of Economic Sciences

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Subject: search.filters.subject.tax evasion

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    O MODALITATE DE REDUCERE A FRAUDEI FISCALE: ASPECT TEORETIC
    (CEP USM, 2020) Căprian, Iulia
    În lucrare se propune o modalitate de optimizare a raportului dintre funcția ce determină cuantumul impozitului și funcția ce determină cuantumul amenzii pentru frauda comisă. Prin intermediul acestui raport pot fi majorate veniturile în buget, reduse eforturile financiare ale structurilor fiscale de control, precum și numărul fraudelor fiscale din partea contribuabilului, poate fi creat un sistem autoreglat de autocontrol al fluxurilor financiare. Suplimentar, se aduc argumente în favoarea reducerii cuantumului impozitului, majorării mărimii amenzilor respective.
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    TAX EVASION, AN INTEGRAL PART OF CORRUPTION
    (Danubius University, 2014) Coca, Carmen Elena; Ulian, Galina; Faida, Rodica Elena
    State budget is considered to be the instrument of achieving social and economic objectives, with the ability to mediate its subsidies and tax incentives. Lack of funds, which are part of budget income, leads to incapacity of achieving the state duties, and this is the result of taxpayers avoiding to pay taxes. The need for delimitation between unlawful and lawful tax avoidance makes it useful to estimate the size of the phenomenon on its two forms of expression and raise awareness among political and administrative decision makers, in order to search and determine appropriate methods to limit and combat the phenomenon.
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    ROLE OF TAX PENALTIES IN TAXPAYERS EDUCATION
    (National Institute for Economic Research, 2015) Caprian, Iulia; Caprian, Iurie
    Fiscal control is a form of state financial control bodies from the Ministry of Finance, the instrument we have available to public authorities for monitoring and determining the methods and techniques to ensure the financial resources of the state constitution , in this case, tax revenue is the overwhelming them. Businesses, regardless of its ownership, which profit from their activity, are required by law to calculate and pay taxes to the budget in the amount and terms provided by the regulations.