ILLEGAL TAX PLANNING THROUGH ACTIONS WHICH ARE DEFINED CRIMINAL ACCORDING TO THE TAX LAWS

Lilia GÎRLA, Udi RAHMANI

Abstract


The article discusses actions that defined as criminal according to tax authorities and the relation between them and illegitimate tax planning, including details of the legitimate activities permitted by law and that are not deemed as illegal. An emphasis was given to the rate of tax evasions in compared to other states around the world and the way the states of Israel and Moldova treats the phenomenon of non-legitimized tax planning, in contrast to actions taken by states around the world to eradicate this phenomenon.

The findings of this article prove initially that this phenomenon is worldwide, and that any state has really found a magic solution for this issue. However, there are number of measures that can significantly reduce the phenomenon, and this is by prohibiting the execution of transactions in large amounts of cash.

Planificarea fiscală ilegală prin acţiuni care sunt recunoscute criminale în conformitate cu legislaţia fiscală

Sunt puse în discuţie acţiuni care pot fi abordate de către autorităţile fiscale ca infracţiuni sub aspectul planificării fiscale ilegale, în timp ce detalizarea acestor acţiuni permite efectuarea lor în conformitate cu legea şi neconsiderarea acestora ca fiind ilegale. Un accent este pus pe problema privind evaziunea fiscală în aspect comparat cu alte state şi pe modul în care în Israel şi în Moldova este tratat fenomenul planificării fiscale ilegale. Sunt specificate acţiunile întreprinse de către statele lumii pentru eradicarea acestui fenomen. Constatările autorilor demonstrează că acest fenomen are loc la nivel mondial şi că niciun stat nu a găsit soluţie magică pentru această problemă. Cu toate acestea, mai multe măsuri de reducere semnificativă a fenomenului au fost elucidate, printre care iniţierea raportărilor denotă o reducere semnificativă a opţiunii de a efectua plăţi cu sume mari de bani în numerar.


Keywords


legitimate tax planning, tax fraud, breaches in law, tax evasion, tax policy, tax obligations.

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References


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