There is a Difference Between Lawful Tax Evasion and Unlawful Tax Evasion?
Posted: 20 Mar 2015
Date Written: March 18, 2015
Abstract
In the article the author analyzes the problems posed by the distinction between lawful and legal tax avoidance and illegal tax evasion or illegal, and based on the analysis of the two concepts can conclude that in reality, there would be only an unlawful or illegal evasion, a legal or lawful tax evasion being impossible. Any serious violation of financial discipline can not be only an unlawful act.
Keywords: lawful tax evasion, illegal tax evasion, taxpayer, tax liability, tax law
Suggested Citation: Suggested Citation
Virjan, Bogdan, There is a Difference Between Lawful Tax Evasion and Unlawful Tax Evasion? (March 18, 2015). Available at SSRN: https://ssrn.com/abstract=2580392
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