DURDUREANU, Lecturer Ph.D. Corneliu; SOROCEANU, Ph.D. … - In: Anuarul Universitatii „Petre Andrei” din Iasi / … 1 (2010) 5, pp. 121-129
“If we ought to speak about fraud, we should equally mention the legal or legitimate fraud, but also: the illegal fraud, the international evasion, the legal evasion, the illegal evasion, the tax haven or refuge, the abuse of the right to escape the tax, the freedom of choosing the less taxed...