SPECIFIC MECHANISMS AND METHODS FOR ESTIMATING TAX FRAUD

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...

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Bibliographic Details
Main Authors: Brindusa Tudose, Constantin Strapuc
Format: Article
Language:English
Published: University of Bacău 2016-12-01
Series:Studies and Scientific Researches: Economics Edition
Subjects:
VAT
Online Access:http://sceco.ub.ro/index.php/SCECO/article/view/364