Mihaila, Nicoleta - In: Studii Financiare (Financial Studies) 13 (2009) 4, pp. 208-219
The multitude of duties which the fiscal regulations impose on the tax payers, as well as the burden of these duties have always stimulated tax payer’s ingeniousness to invent solutions to elude the fiscal duties. Tax evasion is the logic result of the faults and inadvertencies of an imperfect...