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

AuthorMarius Pantea, Dan Bucur
European Integration -
in th
„A.I. Cuza” Police Academy
Investigation Police
Director of the Fraud Investig
Police Bucharest
Tax evasion and the
Keywords: tax evasion;
In the present framework, when t
of taxation and collecting taxes a
important available modality to
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
es and Perspectives
ent Legislative
and Practical Aspects
the Field of Fighting Tax Evasion
Marius Pantea
, Dan Bucur
my, Police Faculty
, Department
for Economic and
, Bucharest, Romania,
tigation Directorate within
he General Inspectorat
rest, Bucharest, Romania,
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
; 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
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.
nd Financial
rate of the Romanian
a significant effect
damages to the state
adopted by Rom
ian people, the
e it represents the most
r to supply the basic
l agreement” by which
ators by the usual vote
s supplied in exch
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

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