COMPARATIVE ASPECTS OF TAX EVASION IN CONCEPTS AND PRACTICES

Abstract

The paper analyze the forms of the tax evasion, în construct representation and comparativelaw, with exemplification on several European states and manifestations identified în international plain. Thereare elucidate the aspects of „tax evasion” and „tax avoidance”, through realities of contemporary world înprogress more and more the eludation actions are transferred from the interior of the national fiscal systems,beyond the state frontiers, being defined by the economic, politic and social globalization tendencies - and thesolutions have there changes în view.