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Criminology Research of tax evasion offenses

Author: Lică Florin Ilie
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: Mihai Gheorghiţă
doctor habilitat, professor, Free International University of Moldova
Institution: Free International University of Moldova


The thesis was presented on the 12 October, 2019
Approved by NCAA on the 30 October, 2020


Adobe PDF document1.20 Mb / in romanian


CZU 343.359.2=336.325.68 (043.2)

Adobe PDF document 2.27 Mb / in romanian
202 pages


evasion, tax offense, tax payer, evasion damage, tax payment, tax, taxable source, accounting document, fiscal document, financial document


Structure of the Thesis: The thesis includes: introduction, three chapters, conclusions and recommendations, bibliography covering 160 titles, 168 pages of the original text. The results obtained are published in 9 scientific works.

Field of study: The work belongs to the field of criminology- the methodology of investigating a number of offenses and is focused on the criminological investigation of tax evasion offenses. Goal of the study: To undertake the attempt of formulating the private investigation methodology of the tax evasion offenses, based on the theoretical research and the empirical material, as well as the analysis of the practice of counteracting the evasion phenomenon.

Thesis objectives: to study the contemporary situation in the field of criminological investigation of tax evasion; to determine and analyze the elements of the criminalistic model of tax evasion offenses; to evidentiate the tipical situations of prosecution in these category of offenses, to estimate the initial actions characteristic for the investigation of the tax evasion offenses, to identify the content of organizing the investigation on the given category of offenses; to identify the flagrant offense of tax evasion; to highlight the tactical particularities of conducting criminal prosecution on this category of offenses.

The scientific novelty and originality. The innovative character of the obtained results is respresented by the fact that the thesis is a pioneer in the field of criminalistic investigation of tax evasion offenses, given the theoretical- practical importance of the problem and the lack of studies in The Republic of Moldova and in Romania, that would have examined the subject at a PhD level.

The originality of the obtained results resides in the complex investigation of the evasion phenomenon, the identification and analysis of the elements of these offenses criminalistic model, the emphasis of the typical situations of criminal prosecution, the estimation of the tactical particularities of certain criminal prosecution actions which is meant to contribute to the efficiency of the fight against the scattered scourge. The important scientific problem solved in the field resides in the necessary elaboration of the methodological instruments needed to use the criminalistic model of the tax evasion offenses in order to make the criminalistic investigation of evasion damages more efficient, as well as highlight the typical situations of tax evasion offenses investigation and the tactical particularities of performing investigation actions that characterize these categories of crimes.

Theoretical meaning and the applicable value of the work is highlighted by the fact that the results of the investigation, the conclusions and the recommendations elaborated in the work allow the supplementation of the forensic methodology with new recommendations as well as optimize and make the research of the tax evasion offenses more efficient, given the lack of scientific works on this subject.

Implimentation of the scientific results. They were used within the General Directorate of criminal prosecution of the IGP of the Ministry of Internal Affairs (MAI) in the form of lectures and didactic material when elaborating the methodological recommendation for the criminal prosecution officers of the republic. They can also be of real use to both teachers and students as well as master students from law schools.