INFRACȚIUNI DE EVAZIUNE FISCALÃ SÃVÂRȘITE PRIN REȚINEREA ȘI NEVÃRSAREA LA BUGETUL DE STAT A SUMELOR REPREZENTÂND IMPOZITE SAU CONTRIBUȚII CU REȚINERE LA SURSÃ

In the current stage, the economic-financial crime represents the main factor through which the consolidated State budget or the special budgets are deprived of important financial sources. In this article, the author has intended to make an analysis of the tax evasion crimes committed by withholding and not paying to the State budget, within the legal periods, the amounts representing taxes or withholding taxes, with direct consequences both on the budgetary resources and on the social insurance rights of the employees.