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

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

Bogdan Virjan (Contact Author)

Titu Maiorescu University ( email )

22, Dâmbovnicului Street, sector 4, 040051
Bucharest
Romania

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