%0 Journal Article
%T General Consideration on Legal Tax Evasion vs. Tax Fraud
%A Octavia-Daniela Steriopol
%A Varvara Licuta Coman
%A Mirela Costache
%J Acta Universitatis Danubius : Oeconomica
%D 2010
%I Danubius University
%X The article is a brief overview of tax evasion as a complex social and economicphenomenon, of utmost importance, that today¡¯s states confront with; its consequences seek to limitas much as possible, by legal and fiscal means, the eradication, which, at this point, is virtuallyimpossible. Tax evasion can be analysed from two points of view, the legal and the illegal aspect ofthe phenomenon or the fiscal fraud. The ¡°fiscal paradises¡± had a very important role in the last years¡¯activity.
%K tax evasion
%K fiscal paradises
%K eradication
%K international tax system
%U http://journals.univ-danubius.ro/index.php/oeconomica/article/view/760/692