| Popis: |
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 fortune, thus choose to carry out their economic activity in the form in which their wish is satisfied best. The choice is influenced both by the economic factors, which determine the fiscal burden (fiscal pressure), as well as the social factors (education, level of living, social services offered by the public system). In order to be able to speak about tax evasion, according to the legislation on the matter, there must exist the intentional character of the deed, the guiltiness of the person resulting from the taxable person’s desire to circumvent the payment of the taxes and duties. The limit between the contraventional liability and the criminal one is determined by intention, by the whether the crime was committed intentionally or not, here having a major role the professionalism of the empowered control bodies in proving this intention. This study proposes to analyze which are the preferences of the taxpayers in the matter of tax evasion and optimization, depending on the form of property and which are the most encountered techniques which they approach in their intention to circumvent the payment of taxes and duties fully or partially, in relation to the type of taxpayer. The study is based on specialized practice. |
