TAX EVASION THROUGH FICTITIOUS ECONOMIC OPERATIONS, OBSTACLE TO SUSTAINABLE DEVELOPMENT

Article English OPEN
SERGIU-BOGDAN CONSTANTIN;
(2016)
  • Publisher: Academica Brâncuşi
  • Journal: Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie (issn: 1844-7007, eissn: 1844-7007)
  • Publisher copyright policies & self-archiving
  • Subject: tax evasion | fictitious economic operations | ghost companies | offshore companies | associated enterprises | sustainable development | Commercial geography. Economic geography | HF1021-1027 | Economics as a science | HB71-74

Tax evasion means the avoidance of declaring and paying taxes. The purpose of the research is to identify ways and mechanisms of tax evasion through fictitious economic operations and how this kind o tax evasion can influence sustainable development. The principal... View more
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