Tax Evasion - Notion and Means to Commit it

• Author: Ionas, D.G.
• Position: Law Faculty, Transilvania University of Brasov
• Pages: 65-68

Bulletin of the Transilvania University of Braşov

Series VII: Social Sciences • Law • Vol. 5 (54) No. 2 - 2012

TAX EVASION – NOTION AND MEANS

TO COMMIT IT

Diana G. IONAŞ1

Abstract: Tax evasion is the circumvention, by any means, from the

enforcement or payment of taxes, contributions or any amounts owed to the

state budget, the local budget, the state social insurance budget and the

budgets for special funds by Romanian or foreign natural persons or

companies, commonly referred to as tax payers in the text of the law. It is

currently present under various methods and represents a direct and

dangerous threat for society’s stab ility.

Key words: economic-financial criminality, tax evasion, contributions,

taxes.

1 Law Faculty, Transilvania University of Braşov.

1. Introduction

Tax evasion, as a form of economic-

financial criminality, has known an

impressive evolution along with the setup

and evolution of the public finance system,

and inseparably, the occurrence of a state-

type organisation.

The public finance system represents the

regulation object of tax law. Tax law, also

referred to as tax right is drawn up and

supported in the European doctrine of public

finance, with the purpose of individualizing

and underlining the category of juridical

norms regarding public income, and more

particularly, taxes [2].

Art.139 of Romania’s Constitution

provides that “The contributions, taxes and

other income of the state budget and the

social insurance budget are set only by

law”. This provision is settled by art. 3 of

the Public Finance Law of 1991: “The

Parliament, as decision body for public

finances, sets and approves by law

(annually through the state budget law) the

contributions, taxes and other incomes of

the state”.

So the tax represents a mandatory money

contribution with non-reimbursable titles

owed according to the law of the state

budget by the natural persons or

companies, for the incomes they obtain or

the goods they posses. This idea is

confirmed and supported by the provisions

of art. 56 line 1 of the Constitutions, an

article that states that “the citizens are

bound to contribute, through taxes and

contributions, to the public expenses”.

The tax has a unilateral character, as a

consequence of the state’s sovereignty. It

is a public right institution without which

the existence of the state cannot be

conceived, being an integral part of it [1].

Besides the contributions, the taxes are a

budget income category, received by the

state and paid by natural and legal persons,

as counter-delivery title for the services or

activities carried out by some state bodies.

The circumvention from the contribution

of the tax payer is called tax evasion and