Ciocanea, Bianca Cristina; Pițu, Ioan Cosmin; … - In: Financial studies 25 (2021) 2, pp. 79-102
Tax evasion can be defined as the circumvention, under any form, of the payment of taxes, duties and contributions owed to the state, in the shelter of the law or eluding the legal provisions. The taxpayers, be they legal persons or natural persons, manifest their desire to defend wealth, of...