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SPECIFIC MECHANISMS AND METHODS FOR ESTIMATING TAX FRAUD

Studies and Scientific Researchs. Economics Edition

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Field Value
 
Title SPECIFIC MECHANISMS AND METHODS FOR ESTIMATING TAX FRAUD
 
Creator Tudose, Brindusa
Strapuc, Constantin
 
Subject fiscal fraud; tax fraud; VAT; corporation tax; corporation and personal income tax; fraud mechanism; method
F02; F14
 
Description In the last decades, tax fraud has grown, being catalogued as a serious impediment in the way of economic development. The paper aims to make contributions on two levels: a) Theoretical level - by synthesis methodologies for estimating tax fraud and b) Empirical level - by analyzing fraud mechanisms and dynamics of this phenomenon, properly established methodologies. To achieve the objective, we have appealed to the qualitative and quantitative analysis. Whatever the context that generates tax fraud mechanisms, the ultimate goal of fraudsters is the same: total or partial avoidance of taxation, respectively obtaining public funds unduly. The increasing complexity of business (regarded as a tax base) and failure to adapt prompt of legal regulations to new contexts have allowed diversification and “improving” the mechanisms of fraud, creating additional risks for accuracy estimates of tax fraud.
 
Publisher Vasile Alecsandri University of Bacau
 
Contributor —
 
Date 2017-01-09
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
 
Identifier http://sceco.ub.ro/index.php/SCECO/article/view/364
 
Source STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION; No 24 (2016)
STUDII SI CERCETARI STIINTIFICE. SERIA STIINTE ECONOMICE; No 24 (2016)
2344-1321
2066-561X
 
Language eng
 
Relation http://sceco.ub.ro/index.php/SCECO/article/view/364/342
http://sceco.ub.ro/index.php/SCECO/article/downloadSuppFile/364/21
http://sceco.ub.ro/index.php/SCECO/article/downloadSuppFile/364/23
 
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