Analiza juridico-penală a evaziunii fiscale a întreprinderilor, instituţiilor şi organizaţiilor [Articol]

Abstract

From a legal, economic and social point of view, the payment of the tax is based on constitutional principles, simultaneously infringing criminal and fiscal law. Tax evasion of enterprises, institutions and organizations has become a worrying phenomenon that threatens the stability of the national economy. In this context, art.244 of the Criminal Code of the Republic of Moldova is called to ensure the fight against these crimes.