Present Legislative and Practical Aspects in the Field of Fighting Tax Evasion

• Author: Marius Pantea, Dan Bucur
• Pages: 278-285

European Integration -

Realities

278

Present

in th

1

„A.I. Cuza” Police Academy

Investigation Police

Departm

2

Director of the Fraud Investig

Police Bucharest

Abstract:

Tax evasion and the

over the tax incomes of Romania

budget. The present article under

in order to decrease tax evasion a

Keywords: tax evasion;

contraba

In the present framework, when t

of taxation and collecting taxes a

important available modality to

services,

meaning the essential o

the citizens “pay” the state appar

and expect to obtain a maximum

for their contributions. In this fra

stability and predictability of the

implicit obligation to identify a

function of the public services.

Taxation represents the citizens’

from which the administration gra

infrastructure to the sanitary sys

indirectly, depending on the stric

usually main

tain a full control ov

with the provisions regarding th

organizations seem to focus m

taxpayers’ routine. This theory is

covers especially the indirect tax

introduced in the European C

om

es and Perspectives

ent Legislative

and Practical Aspects

the Field of Fighting Tax Evasion

Marius Pantea

1

, Dan Bucur

2

my, Police Faculty

, Department

for Economic and

rtment

, Bucharest, Romania,

marius.pantea@acade

tigation Directorate within

t

he General Inspectorat

rest, Bucharest, Romania,

dan.bucur@politiaroman

he un authorized actions committ

ed in the VAT field have a

nia and disturb the econ omic activity producing important dam

derlines some of the last moment legi slative modifications ado

n and to enhance the collections for the consolidated state bud

aband

; taxes; excises; crimes

n the global crises is deeply felt by the Romanian

s and fees is very important for the state

,

because it

to collect funds absolutely necessary in order

l obligations

and the consideration for “the social a

paratus by taxes, decide regarding the administrato

um value for the amounts paid, as public services s

framework, tax evasion represents a direct and dan

the “social agreement”. Where necessary, the sta

y and constrain

bad payers to pay their contribu

s’ contribution for the development and durability

grants funds for public investments

and different se

system or the police. These contributions can be

trict regulations regarding the state’s public financ

over direct taxation ( as the income tax and the c

the avoidance or elimination of double taxation

more on indirect taxation, avoiding an

obvious

is present also in the UE case where the acquis fro

taxes, as well as VAT and excises. The Value Ad

ommunity in 1970 through a series of Directives.

2011

nd Financial

Crime

ademiadepolitie.ro

rate of the Romanian

ana.ro

a significant effect

damages to the state

adopted by Rom

ania

udget.

ian people, the

problem

e it represents the most

r to supply the basic

l agreement” by which

ators by the usual vote

s supplied in exch

ange

angerous threat for the

state apparatus has the

ibution for the proper

lity of the state budget,

t services, varying from

e collected directly or

ances. While the states

e companies’ tax along

ion), the supranational

ous intrusion into the

from the taxation field

Added Tax (VAT) was

s. The purpose was to