Tax Evasion – Notion and Means to Commit It

Abstract

Tax evasion is the circumvention, by any means, from the enforcement or payment of taxes, contributions, or any amounts owed to the state budget, the local budget, the state social insurance budget, and the budgets for special funds by Romanian or foreign natural persons or companies, commonly referred to as taxpayers in the text of the law. It is currently present under various methods and represents a direct and dangerous threat to society’s stability.