Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 19 ISSUE 3
Written by Ismail Bulent GURBUZ, Elcin NESIROV, Modassir MACABANGIN
Tax evasion is the most widespread national and international economic crime and occurs by avoiding, in bad faith, the payment of taxes or by changing the information to be reported to the authorities, all of these with the purpose of diminishing the revenues and profits or of artificially increasing the expenses. By tax evasion, the natural or legal person has a direct intention to commit the offence, because he/she plans it and pursues to obtain a profit from this activity. The fight against tax fraud is becoming a priority in Romania, because tax evasion has an impact on the public services, it fraudulently appropriates public funds and delays the economic growth. This paper tries to indicate the causes of this type of offence, and also methods, statistics and prevention measures.
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{simplepopup popup="false" name="Citation33"}GURBUZ I.B., NESIROV E., MACABANGIN M. 2019, AWARENESS LEVEL OF STUDENTS TOWARDS RURAL TOURISM: A CASE STUDY FROM AZERBAIJAN STATE UNIVERSITY. Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 19 ISSUE 3, PRINT ISSN 2284-7995, 247-258. {/simplepopup}