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Responsibility for tax evasion according by the laws of Romania

Author: Cristea Ion
Degree:doctor of law
Speciality: 12.00.08 - Criminal Law (with specification: Criminal Law, Criminology, Criminal Procedure Law, Criminalistics, Judicial Expertise, Executional Law; Theory of The Operative - Investigation Activity)
Scientific adviser: Alexei Barbăneagră
doctor habilitat, professor, Free International University of Moldova
Institution: Free International University of Moldova
Scientific council: D 30-12.00.08-27.03.08
Moldova State University


The thesis was presented on the 3 September, 2011
Approved by NCAA on the 5 October, 2011


Adobe PDF document0.30 Mb / in romanian


tax evasion, tax fraud, tax liability, paying, procedural declarative transaction accounts, financial control, fiscal control, customs control


The structure of the study: introduction, three chapters, conclusions and recommendations, bibliography of 201 titles, 138 pages of basic text. The results are published in 17 scientific papers.

Field of study: This thesis is dedicated to the criminal law (the special part) attention to this matter being referenced premises - procedural tax law and tax law.

Purpose: systematic investigation of responsibility for tax evasion according criminal law of Romania.

Objectives of the thesis focuses on complex multidisciplinary issues, which is the branch of criminal law and tax law, particularly tax evasion and tax crimes in general. Thesis objectives: to analyze the content of the concept of tax evasion through the legal rules contained in the Romanian legislation, to identify manifestations of tax evasion, tax fraud, to show the features and clarify its correlation with tax evasion, has argued the need to easily find reshuffle at the Romanian legislation on criminal liability for tax evasion, to determine the content of the declarative concepts, control tax, financial, customs and background to identify signs of formation of crimes affecting the taxation of Romania, and so on.

Novelty and originality of scientific research results is the position with the seat problems are found in the current criminal charges for tax evasion and in terms of projections in this normative framework. Special attention was paid to the possibilities of adjusting the Romanian criminal legislation relating to liability for tax evasion and European Community standards (in particular nr.241/2005 Law on preventing and combating tax evasion). The major scientific problem solved is related to clarify the penal policy of Romania at this moment and marking the prioritaire directions of combating tax evasion phenomen thorough criminal actions during future evolution of romanian society and European and International Community.

Theoretical significance is to develop and present solutions for tax evasion, which, in view of the author, would be optimal for science and practice of criminal law in this area.

Applied value evidenced by the scientific work, teaching, practical training of law enforcement, and in the process of adopting rules relating to combating tax evasion.

Implementation of scientific results: The achievements of the study have been exposed in various scientific articles, also succesufully debated within multiple scientific conferences, inclusively at International Conference „ Defendance of human rights in european intergration context: theory and practice” (Chisinau, 30-31 October, 2009).