TAX EVASION BETWEEN FRAUD AND OPTIMIZATION

Tax optimization, often called legal tax evasion is the use of methods and techniques that are within the law, in order to reduce or even cancel the tax liability. To achieve such an approach, the taxpayer or his advisers must know in depth the tax law - and by extension, the financial and administr...

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Bibliographic Details
Main Author: Emilia Cornelia STOICA
Format: Article
Language:English
Published: Nicolae Titulescu University Publishing House 2017-05-01
Series:Challenges of the Knowledge Society
Subjects:
Online Access:http://cks.univnt.ro/uploads/cks_2017_articles/index.php?dir=07_finance_and_accounting%2F&download=CKS_2017_finance_and_accounting_007.pdf
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