ILLEGAL TAX PLANNING THROUGH ACTIONS WHICH ARE DEFINED CRIMINAL ACCORDING TO THE TAX LAWS
<p>The article discusses actions that defined as criminal according to tax authorities and the relation between them and illegitimate tax planning, including details of the legitimate activities permitted by law and that are not deemed as illegal. An emphasis was given to the rate of tax evasi...
| Published in: | Studia Universitatis Moldaviae: Stiinte Sociale |
|---|---|
| Main Authors: | Lilia GÎRLA, Udi RAHMANI |
| Format: | Article |
| Language: | English |
| Published: |
Moldova State University
2016-12-01
|
| Subjects: | |
| Online Access: | http://ojs.studiamsu.eu/index.php/social/article/view/579 |
Similar Items
Tax evasion as an illegal form of tax avoidance
by: Dragojlović Joko, et al.
Published: (2023-01-01)
by: Dragojlović Joko, et al.
Published: (2023-01-01)
TAX EVASION BETWEEN LEGALITY AND FRAUD
by: Luigi Popescu
Published: (2020-08-01)
by: Luigi Popescu
Published: (2020-08-01)
Tax Evasion Between Tax Optimization at the Border of Legality, Tax Burden and Voluntary Compliance
by: Petrașcu Daniela, et al.
Published: (2023-12-01)
by: Petrașcu Daniela, et al.
Published: (2023-12-01)
Cryptocurrencies, Tax Ignorance and Tax Noncompliance in Direct Taxation: Spanish Empirical Evidence
by: Álvaro Hernández Sánchez, et al.
Published: (2024-03-01)
by: Álvaro Hernández Sánchez, et al.
Published: (2024-03-01)
An economic crime offender's perception of fraud, corruption and tax-related offences from a South African perspective
by: AP Swanepoel, et al.
Published: (2014-11-01)
by: AP Swanepoel, et al.
Published: (2014-11-01)
Tax Obligation as a Category of Tax Law
by: Igor Ivanovich Babin
Published: (2016-06-01)
by: Igor Ivanovich Babin
Published: (2016-06-01)
Planificarea fiscală agresivă între evaziune fiscală și fraudă fiscală // Aggressive tax planning between tax evasion and tax fraud
by: Cristina Oneț
Published: (2023-09-01)
by: Cristina Oneț
Published: (2023-09-01)
TAX MORALITY AND THE INTENTIONS OF HOUSEHOLDS AND BUSINESS ENTITIES TO PARTICIPATE IN THE SHADOW ECONOMY
by: Monika PASTERNAK-MALICKA
Published: (2023-12-01)
by: Monika PASTERNAK-MALICKA
Published: (2023-12-01)
TAX CULTURE AND TAX MORALE: IMPACT ON TAX COMPLIANCE IN UKRAINE
by: Tetiana Stetsenko, et al.
Published: (2021-08-01)
by: Tetiana Stetsenko, et al.
Published: (2021-08-01)
Exploring Financial Fraud, Tax Tools, and Economic Security Research: Comprehensive Bibliometric Analysis
by: Kofi Nyantakyi Asare, et al.
Published: (2023-09-01)
by: Kofi Nyantakyi Asare, et al.
Published: (2023-09-01)
Penitence in Terms of Tax Law and Criminal Law Norms: Problems-Approaches-Solution Proposal
by: Burçin BOZDOĞANOĞLU
Published: (2016-12-01)
by: Burçin BOZDOĞANOĞLU
Published: (2016-12-01)
Methods of Fraud and Tax Evasion by Breaching the Accounting and Fiscal Rules – Jurisprudence
by: Adriana Florina POPA, et al.
Published: (2024-02-01)
by: Adriana Florina POPA, et al.
Published: (2024-02-01)
Determination of the actual tax liability for personal income tax: law enforcement analysis
by: N. M. Artemov, et al.
Published: (2022-06-01)
by: N. M. Artemov, et al.
Published: (2022-06-01)
Tax Evasion Causes and Prevenience or Rebutment Way of Tax Dodger Phenomenon
by: Corina Nichitcin
Published: (2010-12-01)
by: Corina Nichitcin
Published: (2010-12-01)
The Influence of Tax Rates, Tax Services, Tax Sanctions, Tax Systems, Tax Technology, and Information on Taxpayers' Perceptions Regarding Tax Evasion (Study at The West Denpasar Pratama Tax Service Office)
by: M Doni Permana Putra, et al.
Published: (2025-07-01)
by: M Doni Permana Putra, et al.
Published: (2025-07-01)
Financial Education - Strategy to Combat Tax Evasion
by: Oana Oprișan, et al.
Published: (2022-12-01)
by: Oana Oprișan, et al.
Published: (2022-12-01)
Tax havens and losses of the global tax system With reference to the case of Algeria
by: Widad BOUKALAA, et al.
Published: (2023-10-01)
by: Widad BOUKALAA, et al.
Published: (2023-10-01)
The influence of tax transparency on sales tax evasion among Jordanian SMEs: The moderating role of moral obligation
by: Nayef Mohammad Al-Rahamneh, et al.
Published: (2023-12-01)
by: Nayef Mohammad Al-Rahamneh, et al.
Published: (2023-12-01)
Impact of income-detection technology and other factors on aggregate income tax evasion:the case of the United States
by: Richard J. Cebula
Published: (2001-12-01)
by: Richard J. Cebula
Published: (2001-12-01)
The head of the tax office as a tax authority. Analysis of legal and tax regulations
by: Małgorzata Chołdyńska, et al.
Published: (2024-08-01)
by: Małgorzata Chołdyńska, et al.
Published: (2024-08-01)
Tax Evasion or Tax Optimization: is there any Narrow Path between the Two?
by: Miklós Fellegi
Published: (2013-12-01)
by: Miklós Fellegi
Published: (2013-12-01)
TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM
by: OLHA ZHUK, et al.
Published: (2019-12-01)
by: OLHA ZHUK, et al.
Published: (2019-12-01)
Emphasizing the Coercive Side of the Anti-Tax Evasion Rules
by: Cristina Lazar, et al.
Published: (2024-02-01)
by: Cristina Lazar, et al.
Published: (2024-02-01)
ABOUT THE PROBLEM OF INCOMPLETE CALCULATION OF TAXES BY TAX AUTHORITIES IN THE COURSE OF TAX CONTROL
by: A. V. Ilin
Published: (2020-07-01)
by: A. V. Ilin
Published: (2020-07-01)
Conceptual foundations of tax risk of business entities
by: Boyko S., et al.
Published: (2024-12-01)
by: Boyko S., et al.
Published: (2024-12-01)
Perspectives on Tax Optimization: Opportunities and Challenges
by: Flavius Valentin Jakubowicz, et al.
Published: (2022-12-01)
by: Flavius Valentin Jakubowicz, et al.
Published: (2022-12-01)
Economic Theories that Explain the Emergence of Tax Evasion
by: Roxana-Aurelia Mart, et al.
Published: (2021-01-01)
by: Roxana-Aurelia Mart, et al.
Published: (2021-01-01)
Gaming the System: An Investigation of Small Business Owners’ Attitudes to Tax Avoidance, Tax Planning, and Tax Evasion
by: Diana Onu, et al.
Published: (2019-11-01)
by: Diana Onu, et al.
Published: (2019-11-01)
The Impact of Tax Morality on Tax Evasion: Evidence of EU Countries
by: Oleksiy Mazurenko, et al.
Published: (2021-09-01)
by: Oleksiy Mazurenko, et al.
Published: (2021-09-01)
The effect of enforcing some direct tax law
by: Hassan Ghodrati, et al.
Published: (2014-08-01)
by: Hassan Ghodrati, et al.
Published: (2014-08-01)
Action plan on sustainability of fight against tax fraud and tax evasion: EU countries comparison
by: Ján Dobrovič, et al.
Published: (2019-12-01)
by: Ján Dobrovič, et al.
Published: (2019-12-01)
Influence of Inheritance Tax on the Size of Shadow Economy and the Volume of Tax Evasion
by: Linseis Philippe
Published: (2022-12-01)
by: Linseis Philippe
Published: (2022-12-01)
Observational Study of Tax Compliance and Tax Evasion in Nigeria
by: Ogunshola Idowu Bello, et al.
Published: (2022-12-01)
by: Ogunshola Idowu Bello, et al.
Published: (2022-12-01)
Integration of legislation on countering tax crimes in the EU: opportunities and limitations
by: D. G. Bachurin
Published: (2024-01-01)
by: D. G. Bachurin
Published: (2024-01-01)
Unveiling the factors shaping corporate tax behavior: an empirical study
by: Melly Agustina Ningsih, et al.
Published: (2024-05-01)
by: Melly Agustina Ningsih, et al.
Published: (2024-05-01)
The Tax Avoidance Clause: Do We Want it, Do We Need it?
by: Tomasz Nieborak
Published: (2017-12-01)
by: Tomasz Nieborak
Published: (2017-12-01)
Analysis of implementation of a single tax account in the conditions of digitization of tax administration
by: A. Yu. Fedorova, et al.
Published: (2024-11-01)
by: A. Yu. Fedorova, et al.
Published: (2024-11-01)
Influence of tax mentality and tax morals on condition of system of tax control in the state
by: R. R. Arabov
Published: (2020-01-01)
by: R. R. Arabov
Published: (2020-01-01)
INFLUENCE OF TECHNOLOGY ADOPTION ON TAX AUDIT IN OSUN STATE, NIGERIA
by: A.O. Adebayo, et al.
Published: (2021-03-01)
by: A.O. Adebayo, et al.
Published: (2021-03-01)
Ultima ratio Principle in the Criminalization of Tax Evasion
by: Martynas Dobrovolskis
Published: (2020-04-01)
by: Martynas Dobrovolskis
Published: (2020-04-01)
Similar Items
-
Tax evasion as an illegal form of tax avoidance
by: Dragojlović Joko, et al.
Published: (2023-01-01) -
TAX EVASION BETWEEN LEGALITY AND FRAUD
by: Luigi Popescu
Published: (2020-08-01) -
Tax Evasion Between Tax Optimization at the Border of Legality, Tax Burden and Voluntary Compliance
by: Petrașcu Daniela, et al.
Published: (2023-12-01) -
Cryptocurrencies, Tax Ignorance and Tax Noncompliance in Direct Taxation: Spanish Empirical Evidence
by: Álvaro Hernández Sánchez, et al.
Published: (2024-03-01) -
An economic crime offender's perception of fraud, corruption and tax-related offences from a South African perspective
by: AP Swanepoel, et al.
Published: (2014-11-01)
