Tax Evasion, an Integral Part of Corruption

Author:Carmen Elena Coca - Galina Ulian - Rodica Elena Faida
Position::Assistant Professor, PhD Student, Tomis University, Constanta, Romania - Professor, PhD, State University of Moldova, Republic of Moldova - Master Student, Spiru Haret University, Bucharest, Romania

State budget is considered to be the instrument of achieving social and economic objectives, with the ability to mediate its subsidies and tax incentives. Lack of funds, which are part of budget income, leads to incapacity of achieving the state duties, and this is the result of taxpayers avoiding to pay taxes. The need for delimitation between unlawful and lawful tax avoidance makes it useful to ... (see full summary)

View next page