CONTROLUL ȘI PREVENIREA INFRACȚIUNILOR

Legal evasion is ”the taxpayer’s action to bypass laws by resorting to an unforeseen combination of them, being forgivenby fleeing.” Tax fraud is a form of deliberate evasion, în violation of legal provisions that explicitly criminalize action orinaction with a fiscal consequence as a crime, and the purpose of the act is to hide the tax obligation or to diminish it.