Reglementarea juridică a evaziunii fiscale în legislaţia Republicii Moldova

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2024

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CEP USM

Abstract

In this article we discuss about the crime of tax evasion committed by individuals and legal entities. We will refer to the reasons that contribute to the commission of this crime. We are talking about the new changes by which the fiscal body was endowed with the right to carry out criminal prosecution. We will present some proposals to combat tax evasion.

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GHILIMUTDINOV, Nina. Reglementarea juridică a evaziunii fiscale în legislaţia Republicii Moldova. In: Analele ştiinţifice ale Universităţii de Stat din Moldova. Seria „Lucrări studenţeşti”. Ştiinţe juridice. Chişinău: CEP USM, 2024. pp. 131– 133. ISBN 978-9975-62-827-3 (PDF)

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