Despre fenomenul evazionist în alți termeni decât juridicopenali

Abstract

Tax evasion is incriminated by the Criminal Code of the Republic of Moldova. It is a crime not one of the most severe, resulting from the method of sanctioning, but with colossal negative social implications. Legal-criminal analyzes and analyzes of judicial practice have revealed the imperfections of the incrimination framework and the criminal-procedural framework. And yet, in order to identify the right solutions for this segment of criminality, it is necessary to study the phenomenon in a multidisciplinary way, the criminological point of view being particularly important. Only through a criminological approach, we can identify the elements of the causal system of the crime, and in this way, be closer to some ameliorative solutions. This is the purpose of this research, to carry out an analysis of tax evasion that starts from criminological science and its related fields. Not only the elements of the causal system of the crime will be identified but also some ameliorative solutions.