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Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/3601
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dc.contributor.authorJidraș, Alina-
dc.date.accessioned2024-09-16T08:58:19Z-
dc.date.available2024-09-16T08:58:19Z-
dc.date.issued2024-03-
dc.identifier.isbn978-9975-167-63-5 (PDF).-
dc.identifier.urihttps://irek.ase.md:443/xmlui/handle/123456789/3601-
dc.descriptionJIDRAȘ, 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.abstractIn 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/issc2024.84en_US
dc.language.isootheren_US
dc.publisherASEMen_US
dc.subjecttax evasionen_US
dc.subjecttaxpayersen_US
dc.subjectbudgeten_US
dc.subjecteconomyen_US
dc.subjectresourcesen_US
dc.subjectfundingen_US
dc.subjectpaymentsen_US
dc.subjecttaxesen_US
dc.titleEvaziunea fiscală. Efectele evaziunii fiscale asupra edificării unei economii durabileen_US
dc.title.alternativeTax Evasion. The Effects of Tax Evasion in the Context of Building a Sustainable Economyen_US
dc.typeArticleen_US
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