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Tax Evasion Between Tax Optimization at the Border of Legality, Tax Burden and Voluntary Compliance Cover

Tax Evasion Between Tax Optimization at the Border of Legality, Tax Burden and Voluntary Compliance

Journal of Legal Studies
Volume 32 (2023): Issue 46 (December 2023)
By: ,  ,   and    
Open Access
|Nov 2023
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DOI: https://doi.org/10.2478/jles-2023-0019 | Journal eISSN: 2457-9017 | Journal ISSN: 2392-7054
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Language: English
Page range: 163 - 180
Submitted on: Sep 1, 2023
Accepted on: Oct 1, 2023
Published on: Nov 2, 2023
Published by: Vasile Goldis Western University of Arad
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year
Keywords:
tax evasion,
tax fraud,
tax control,
legislative framework
Related subjects:
Law,
Commercial law,
Commercial law, other,
Law of civil procedure, voluntary jurisdiction,
Law of civil procedure, voluntary jurisdiction, other,
Public law,
Public law, other,
Criminal law,
Criminal law, other

© 2023 Daniela Petrașcu, Ioana Păcurariu, Bianca Cristina Ciocanea, Cosmin Ioan Pițu, published by Vasile Goldis Western University of Arad
This work is licensed under the Creative Commons Attribution 4.0 License.

Volume 32 (2023): Issue 46 (December 2023)
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