Evaziunea fiscală - Bazele Contabilitatii

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Tax evasion is the he process whereby a person, through commission of Fraud, unlawfully pays less tax than the law mandates. In businesses, tax evasion can occur in connection with income taxes, employment taxes, sales and excise taxes, and other federal, state, and local taxes. • Under-reporting income represents claiming less income than you actually received from a specific source. • Providing false information to the IRS about business income or expenses. Providing false information to the IRS about business income or expenses • Deliberately underpaying taxes owed • Substantially understating your taxes (by stating a tax amount on your return which is less than the amount owed for the income you reported). Because tax evasion is considered intentional, the IRS can bring you under criminal charges and tax evasion can result in jail time as well as substantial fines and penalties. 1. Definirea evaziunii fiscale 2. Formele evaziunii fiscale 3. Evaziunea fiscală în Uniunea Europeană 4. Combaterea şi prevenirea evaziunii fiscale ...