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 …).In order to be able to speak about tax evasion, according to the legislation on the matter, there must exist the intentional … tax evasion and optimization, depending on the form of property and which are the most encountered techniques which they …
