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Editura Universul Juridic Tax evasion. Prevention and control - Dan Drosu Saguna, Anca Andreea Marin

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Publisher: Universul Juridic

Author: Dan Drosu Saguna, Anca Andreea Marin

Pages: 276

Publisher year: 2020

ISBN: 978-606-39-0667-1

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The purpose of the paper “Tax evasion. Prevention and combating ”is to address a topical issue in the current economic context, with the aim of presenting and analyzing theoretical and practical aspects aimed at tax evasion, prevention and combating it, from three perspectives, national, European Union and international, as well as and formulating proposals at the legislative, institutional and procedural level.

It is structured in five chapters, the first four chapters highlight a perspective of analysis of the field of tax evasion, so that in the fifth chapter to make a corollary of the entire research, including its conclusions and proposals that result inextricably from the analysis.

The paper is a useful working tool for both law and economics students, as well as for theorists and practitioners in the field, being based on a broad consultation of the literature in the field of reference, including interdisciplinary, by addressing aspects of as a comparative law, as well as on the analysis of the internal legislation and jurisprudence and of the European Union.
  • Tax evasion. Prevention and control - Dan Drosu Saguna, Anca Andreea Marin

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Dan Drosu Saguna

Dan Drosu Saguna was born on July 17, 1948, in the village of Pantelimon (Constanta County). He studied at the Faculty of Law within the University of Bucharest (1969-1973), then obtaining the scientific title of Doctor of Law (1983).

After graduating from the faculty, in 1973, he was employed as an assistant professor at the Department of Public Law of the Faculty of Law in Bucharest, in the disciplines of Financial Law, Administrative Law and International Economic Relations and Organizations. He is promoted to the teaching degrees of university lecturer, holder of the Financial Law course (1984-1990), associate professor, holder of the disciplines Financial and Fiscal Law and Banking and Currency Law (1991-1995) and then university professor, holder of the same disciplines (since 1995).

Appointed by Parliament Decision no. 2 of January 26, 1993 Adviser of Accounts at the Court of Accounts of Romania, Prof. Dan Drosu Saguna was later appointed by the Romanian Parliament as President of the Jurisdictional Section of the Court of Accounts of Romania (April 1, 1999 - February 14, 2002) and then president of the Romanian Court of Accounts (since February 14, 2002).

Also, Prof. Drosu Saguna was dean of the Faculty of Law of the Christian University "Dimitrie Cantemir" (until 1995), vice-rector of the "Andrei Saguna" University of Constanta (until 1999). He is a member of the Law, Administrative Sciences Commission of the National Council for Attestation of University Degrees, Diplomas and Certificates (since 2003), associate professor at several universities and university institutions (Ecological University of Bucharest, "Titu Maiorescu" University, " Romano - Americana "), honorary member of the Christian University" TRIAS "Leeuworden, Netherlands, honorary member of the" Andrei Saguna "Foundation, honorary member of the University. "THAMMASAT" from Thailand and founding member of the "Dimitrie Cantemir" Christian Foundation.

Abbreviations / 13
Introduction / 15

Chapter I. Tax evasion in Romania / 21
Section 1. History of legislative regulations on tax evasion / 21
Section 2. Analysis of tax evasion crimes / 27
Definition of tax evasion / 27
Headquarters of the subject / 33
Object and forms of tax evasion offenses / 38
The subject of tax evasion offenses / 39
The objective and subjective side of tax evasion crimes / 39
Penalties provided for tax evasion offenses / 40
Section 3. Strategic vision in the field of tax evasion / 41
Section 4. Fiscal gap / 47
Section 5. Ways of manifestation of tax evasion / 51
Fictitious operations / 51
Ghost type companies / 59
Carousel type fraud / 62
Tax evasion vs. money laundering / 65
Section 6. Causes of tax evasion / 71
Fiscal pressure / 71
Inefficiency of fiscal control / 73
Imperfections of the fiscal legislation / 74
Insufficiency of taxpayers' tax education / 76
Other causes of tax evasion / 77
Section 7. The effects of tax evasion / 78
Financial effects / 78
Economic effects / 79
Social effects / 80

Chapter II. Institutions with competences in prevention and
combating tax evasion in Romania / 81
Section I. Fiscal control / 81
Brief history / 81
Fiscal administration reform / 85
National Agency for Fiscal Administration / 87
General Directorate of Fiscal Antifraud / 89
Organization and operation. / 89
Documents drawn up with legal relevance / 92
Fiscal inspection activity / 109
Organization and operation. / 109
Fiscal inspection / 110
Establishing tax receivables / 114
Administrative-fiscal cooperation / 115
Section 2. Department for the fight against fraud / 119
Organization and operation. / 119
Activity / 121
Section 3. Criminal investigation and investigation bodies / 123
Public Ministry / 123
Organization and operation. / 123
Clarifications regarding the investigation of the causes of
tax evasion / 124
Romanian Police / 127

Chapter III. Tax evasion in the European Union / 129
Section 1. Fiscal policy of the European Union / 129
Section 2. Jurisprudence of the Court of Justice of the European Union / 135
Section 3. Tax evasion in some Member States of the European Union / 138
Founding States of the European Union / 138
Kingdom of Belgium / 138
Fiscal system / 138
Regulation of tax evasion / 140
Preventing and combating tax evasion / 142
French Republic / 144
Fiscal system / 144
Regulation of tax evasion / 145
Preventing and combating tax evasion / 147
States that have joined the European Union since 1995/149
Republic of Austria / 149
Fiscal system / 149
Regulation of tax evasion / 151
Preventing and combating tax evasion / 153
Republic of Estonia / 155
Fiscal system / 155
Regulation of tax evasion / 156
Preventing and combating tax evasion / 156
Hungary / 158
Fiscal system / 158
Regulation of tax evasion / 159
Preventing and combating tax evasion / 160
Section 4. Bodies and networks of the European Union / Europe / 163
Eurofisc / 163
Establishment, organization and functioning / 163
Activity / 165
Romania within Eurofisc / 167
Eurojust / 167
Establishment, organization and functioning / 167
Activity / 169
Romania within Eurojust / 172
Europol / 173
Establishment, organization and functioning / 173
Activity / 175
Romania within Europol / 176
European Anti - Fraud Office / 177
Establishment, organization and functioning / 177
Activity / 178
Romania within the European Anti - Fraud Office / 180
Intra-European Organization of Fiscal Administrations / 180
Establishment, organization and functioning / 180
Activity / 182
Romania within the Intra-European Organization of Fiscal Administrations / 183
European Public Prosecutor's Office / 184
Establishment, organization and functioning / 184
Activity / 186

Chapter IV. International tax evasion / 188
Section 1. Forms of manifestation of international tax evasion / 188
Tax havens / 188
General considerations / 188
Functioning and benefits / 191
Models / 193
Effects / 194
Shell companies / 197
Suppression of sales / 198
Tools used to suppress sales / 199
Counteracting sales suppression / 201
National surveillance computer system and
monitoring of fiscal data in Romania / 204
Use of false invoices / 206
General notions / 206
Counteracting the use of false invoices / 207
Section 2. Tax evasion in the states of the world / 209
Australia / 209
Fiscal system / 209
Regulation of tax evasion / 212
People's Republic of China / 213
Fiscal system / 213
Regulation of tax evasion / 215
Mexico / 217
Fiscal system / 217
Regulation of tax evasion / 219
Republic of Turkey / 221
Fiscal system / 221
Regulation of tax evasion / 224
Section 3. Organization for Economic Cooperation and Development/ 227
Establishment, organization and functioning / 227
Activity / 229
Romania 's relations with the Organization for Economic Cooperation and Development / 231

Chapter V. Perspectives aimed at preventing and combating tax evasion in Romania / 232
Section 1. Conclusions / 232
Section 2. Legislative, procedural and institutional proposals / 233
Improving the legislative framework in the field of preventing and combating tax evasion / 233
Criminal investigation duties for DGAF / 237 staff
Modification and completion of Law no. 241/2005 / 238
Modification and completion of other normative acts / 242
Introduction of mandatory electronic invoicing / 244
Other proposals in order to prevent and combat tax evasion / 246
Improving cooperation and exchange of information at national, European Union and international level / 246
Adoption of specific regulations regarding the personnel of the fiscal bodies / 247
Development of risk analysis used in the preparation of anti-fraud control / 249
Bibliography / 251

The purpose of the paper “Tax evasion. Prevention and combating ”is to address a topical issue in the current economic context, with the aim of presenting and analyzing theoretical and practical aspects aimed at tax evasion, prevention and combating it, from three perspectives, national, European Union and international, as well as and formulating proposals at the legislative, institutional and procedural level.

It is structured in five chapters, the first four chapters highlight a perspective of analysis of the field of tax evasion, so that in the fifth chapter to make a corollary of the entire research, including its conclusions and proposals that result inextricably from the analysis.

The paper is a useful working tool for both law and economics students, as well as for theorists and practitioners in the field, being based on a broad consultation of the literature in the field of reference, including interdisciplinary, by addressing aspects of as a comparative law, as well as on the analysis of the internal legislation and jurisprudence and of the European Union.

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