当前国际经济背景下的偷税漏税

European Journal of Accounting, Finance & Business Pub Date : 2018-02-28 DOI:10.4316/ejafb.2018.616

V. Grosu

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引用次数: 0

摘要

从一开始，逃税就一直是一个被深入研究的、特别有害的、不寻常的和受到谴责的概念。由于税法强加给纳税人的义务数量的增加，特别是这些义务的负担，它激发了纳税人的聪明才智，使他们发明各种程序来阐明这些税收义务。本文的目的是调查逃税的可能性，并解释其原因、影响和生产手段

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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TAX EVASION IN THE CURRENT ECONOMIC INTERNATIONAL CONTEXT

From the beginning, tax evasion has been an intensely studied, particularly harmful, unusual and condemned concept. Due to the increased number of obligations that tax law imposes on taxpayers, or especially the burden of these obligations, it has stimulated the ingenuity of taxpayers in making them invent various processes to elucidate these tax obligations. The objective of this paper is to investigate the potential for tax evasion and explain the causes, effects and means of production

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European Journal of Accounting, Finance & Business

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