Luigi, Popescu; Magdalena, Rãdulescu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1611-1616
The fiscal evasion has existed, exists and will exist as long as the state and the tax will continue to exist, but its forms of manifestation are subject to structure changes and they improve over time. The fiscal evasion exists in all the countries, irrespective of their degree of development,...