CATEGORIES OF TAXPAYERS VS. TAX OPTIMIZATION AND EVASION. STUDY ON THEIR FORMS OF MATERIALIZATION FROM THE PERSPECTIVE OF THE TYPE OF TAXPAYER - NATURAL PERSONS VERSUS LEGAL PERSONS

Tax evasion can be defined as the circumvention, under any form, of the payment of taxes, duties and contributions owed to the state, in the shelter of the law or eluding the legal provisions. The taxpayers, be they legal persons or natural persons, manifest their desire to defend wealth, of fortu...

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Bibliographic Details

Published in:	Financial Studies
Main Authors:	Bianca Cristina CIOCANEA, Ioan Cosmin PIȚU, Dragoș Mihai UNGUREANU
Format:	Article
Language:	English
Published:	“Victor Slăvescu” Centre for Financial and Monetary Research 2021-06-01
Subjects:	tax evasion optimization natural persons legal persons
Online Access:	http://fs.icfm.ro/Paper06.FS2.2021.pdf