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1. TAX EVASION IN FISCAL PARADISES — 15 December 2009
Authors: • Viorel Roş, Afiliation: Professor Ph. D. „Nicolae Titulescu”, University, Bucharest
Abstract: Tax avoidance, tax escaping represents tax evasion. Both in theory and in practice it is admitted that tax evasion takes two shapes: i) legal, or protLESIJ.JS XVI - 2 - 2009 > TAX EVASION IN FISCAL PARADISES
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2. THE INFRACTIONS OF TAX EVASION — 02 November 2009
Authors: • Mihai Adrian HOTCA, email: mihaihotca@gmail.com, Afiliation: Law Faculty, “Nicolae Titulescu” University, Bucharest
Abstract: This paper has been prepared within the research project „Standardization of Judicial Practice and Harmonization With the ECHR Jurisprudence, a MandLESIJ.JS XVI - 1 - 2009 > THE INFRACTIONS OF TAX EVASION
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3. COMPARATIVE ANALYSIS OF THE LEVEL OF TAXATION IN ROMANIA AND EUROPEAN UNION — 27 December 2011
Authors: • Maria Zenovia GRIGORE, email: mgrigore@univnt.ro, Afiliation: Lecturer Ph.D., Economic Sciences Faculty, “Nicolae Titulescu” University, Bucharest • Mariana GURAU, email: mgurau@univnt.ro, Afiliation: Lecturer Ph.D. student, Economic Sciences Faculty, “Nicolae Titulescu” University, Bucharest
Abstract: This paper contains a statistical and economic analysis of the tax system of Romania in the last decade, as well as comparisons with the other stateLESIJ.ES XVIII - 2 - 2011 > COMPARATIVE ANALYSIS OF THE LEVEL OF TAXATION IN ROMANIA AND EUROPEAN UNION
