Răspunderea juridică pentru încălcarea legislaţiei fiscale: aspecte de drept comparat cu Statele Unite ale Americii

Abstract

The research is a comparative study of legal liability for tax law violations committed by taxpayers at the national level and taxpayers in the USA, both in terms of doctrinal concepts, current legislative regulations and judicial practice in the field of tax evasion in order to bring the national tax system into line with international standards. The study illustrates the decision-making process in determining the guilt, category and term of tax penalties for the person accused of committing tax evasion, since it is currently an economic and social phenomenon affecting massively the world.