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The international economic cooperation for combating the fiscal frauds

Author: Hurloiu Iulian
Degree:doctor of economics
Speciality: 08.00.14 - World Economy; International Economic Relations
Scientific adviser: Petru Roşca
doctor habilitat, professor, Free International University of Moldova
Institution: Free International University of Moldova
Scientific council: DH 34-08.00.14-18.09.08
Free International University of Moldova


The thesis was presented on the 27 December, 2011
Approved by NCAA on the 16 February, 2012


Adobe PDF document0.59 Mb / in romanian


international cooperation, tax evasion, offshore financial centers, money laundering, fiscal policy, criminal activities, strategic planning, fiscal obligations


Structure of thesis: The thesis consists in an introduction, three chapters, general conclusions and recommendations, references with 200 titles, 15 annexes, 142 pages as basic text, 36 figures and 8 tables.

Field of study: international cooperation in combating the fiscal frauds

The novelty of the thesis topic and its degree of study: consist in the importance that the international fiscal cooperation has it for the economic development of any state. This paper presents not only a broad insight into the issue of tax evasion, but also the alternating aspects of economic and financial theory directly related to the topic, the research on the fiscal evasion phenomenon, both economically, but also legally and even morally.

The research problem is solved through scientific reasoning regarding the cooperation methods and measures to combat the fiscal evasion.

The research methodology. The research was conducted using the following methods: scientific abstraction, classification and comparison, analysis and synthesis, group, induction and deduction, tabular and graphical methods, investigating evolutionary events and phenomena investigated.

The research goal is to investigate the international cooperation experience and scientific reasoning methods in order to combat the fiscal evasion.

Field of study: causes and measures to prevent and combat the fiscal evasion at European and international level, the relation between the money laundering and fiscal evasion, international experiences in this direction, and finally the identification of a number of ways through which the fiscal evasion takes place

Scientific novelty and originality of the investigation is to formulate proposals with organizational, methodological and procedural character regarding the mutual assistance for the recovery of claims relating to taxes, fees, etc, the administrative cooperation between states in fiscal the initiation and conclusion of agreements between national tax administrations to exchange information and experience, fiscal control bodies to stimulate participation in decision making developed in European institutions on regulatory impact in combating tax evasion, etc. The theoretical significance lies in the fact that the reasoning used may contribute to the development of concepts related to tax evasion in the context of globalization of national economies, to improve the methods used to prevent, combat and reduce tax evasion.

The practical value of the thesis is to propose solutions for the problem of fiscal evasion, solutions which can be applied to the specific situation in Romania. Some of the proposals refer to the use of automatic data communication technologies in order to exchange information and experience with other international organizations and to achieve the transfer of experience in the general management of taxes, improving the efficiency of tax administration, strengthening the tools available to fight the fiscal evasion and so on.

The implementation and approval of scientific results: the basic ideas, conclusions and recommendations developed in this thesis were implemented in institutions of national strategies and presented in 23 national and international publications and 7 reports presented at international scientific conferences.