FISCAL FRAUD- A DIFFICULT REALITY TO QUANTIFY

Abstract

The specialized economic literature contains numerous reference works in the field of taxation, but those dedicated exclusively to tax evasion are not very numerous. Due to the increasing necessity of the decryption of this phenomenon, given the ingenuity of its manifestations, , I consider it a good opportunity to comment it in the light of the distortions it induces upon the functioning of the competitive market economy circuit. From this perspective, efficient combating of the phenomenon must be a priority both at the level of the national governmental authorities and at the level of the international bodies charged with the detection and sanctioning of financial-tax frauds. As an economic and social phenomenon with the most ingenious manifestations, tax evasion has particularly damaging consequences both at the macroeconomic level and at the level of the individual.

Keywords

• tax evasion
• creative accounting
• fiscal fraud
• corruption
• economic
• financial crime