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Evaziunea fiscală. Efectele evaziunii fiscale asupra edificării unei economii durabile
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| dc.contributor.author | Jidraș, Alina
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| dc.date.accessioned | 2024-09-16T08:58:19Z | |
| dc.date.available | 2024-09-16T08:58:19Z | |
| dc.date.issued | 2024-03 | |
| dc.identifier.isbn | 978-9975-167-63-5 (PDF). | |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/3601 | |
| dc.description | JIDRAȘ, Alina. Evaziunea fiscală. Efectele evaziunii fiscale asupra edificării unei economii durabile = Tax Evasion. The Effects of Tax Evasion in the Context of Building a Sustainable Economy. Coord. șt. Rodica CUȘMĂUNSĂ. In: Challenges of accounting for young researchers [online]: international student scientific conference, ISSC 2024, 8th Edition, March 15-16, 2024: Collection of scientific articles. Chişinău: SEP ASEM, 2024, pp. 330-332. ISBN 978-9975-167-63-5 (PDF). | en_US |
| dc.description.abstract | In the present research, we proposed to make a theoretical analysis of the notion of tax evasion in order to establish a parallel between the functions of taxes and the effects of tax evasion, outlining the idea that a budget that has sufficient revenues can ensure the overall economic balance, as well as that through the taxes collected the state can stimulate the development and conduct of economic activity. In this context, problematic situations were presented and recommendations were highlighted, the descriptive research methods applied facilitating a more detailed description of the characteristics of evasion and the distinction between legal and illegal tax evasion. CZU: 343.359.2(478); JEL: H26, M40; DOI: https://doi.org/10.53486/issc2024.84 | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | ASEM | en_US |
| dc.subject | tax evasion | en_US |
| dc.subject | taxpayers | en_US |
| dc.subject | budget | en_US |
| dc.subject | economy | en_US |
| dc.subject | resources | en_US |
| dc.subject | funding | en_US |
| dc.subject | payments | en_US |
| dc.subject | taxes | en_US |
| dc.title | Evaziunea fiscală. Efectele evaziunii fiscale asupra edificării unei economii durabile | en_US |
| dc.title.alternative | Tax Evasion. The Effects of Tax Evasion in the Context of Building a Sustainable Economy | en_US |
| dc.type | Article | en_US |
