IDENTIFICAREA ȘI COMBATEREA FRAUDEI FISCALE ÎN CONTEXTUL LEGISLATIV INTERNAȚIONAL

In this paper there are presented a number of aspects on a subject of great present interest: tax fraud. The theoretical approach of this contemporary scourge has been carried out starting from the identification of the factors which favour it and of the forms of operation, ending in the review of the measures for combating it and of the types of applicable sanctions.