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The Bucharest Academy of Economic Studies Finance,Insurance,Banking and Stock Exchange Faculty

PhD thesis

Review and improve methods to prevent and combat tax evasion

Summary

Scientific coordinator, PhD Tatiana Mosteanu

PhD- student Goicea Gabriel

CONTENT

I. Taxation under the impact of European integration


1.1 The European economic context at the beginning of the XXI century. The harmonization of taxation 1.1.1 The European economy. The Global economy. The Globalization. 1.1.2The influence of the European legislation on the Romanian taxation system as a Member of the European Union. 1.1.2.1 Fiscal budgetary policy. 1.1.2.2. The contribution of fiscal policy in order to uniform actions at European level 1.1.2.2.1 The harmonization of the indirect taxation 1.1.2.2.1. The harmonization of indirect taxation 1.1.2.2.2. The coordination of direct taxes 1.1.2.3. General considerations on intra-community acquisitions. Their influence on fall collection of TVA and increasing the tax evasion 1.2. The influence fiscal and budgetary policies on economic growth and the evolution of tax evasion 1.3 The approach to ways of applying the principle of subsidiary in the European Union 1.3.1 The concept of subsidiary 1.3.2 The expenses retained at central level 1.3.3 The areas of public expenditure in dispute for centralization in the EU 1.3.4 The taxation- between centralization and decentralization 1.4 The proposals for streamlining the tax system and business environment

II. The terminology and competence in financial and fiscal matters


2.1The prevention and the combating in the taxation system 2.2 The taxation system in 90 and its influence on tax evasion 2.3 Defining terms in the tax evasion 2.3.1 The tax evasion 2.3.2 The taxpayer 2.3.3 The general consolidated budget 2.3.4 The legal documents 2.3.5 Tax obligations 2.3.6 The competent authorities:

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1. Ministry of Economy and Finance 1.1 National tax administration 1.1.1. The Financial Guard 1.1.2. The National Customs Authority 1.1.3. The Anti-fraud Department 2. The Court of Accounts 3. The European Anti-Fraud Office and Fight against Fraud Department 4. The role of prosecution in the prevention and combating tax evasion

III. The infrastructure analysis of tax evasion


3.1 The motivation of the tax evasion. The reaction and the economic rationality. 3.2 The underground economy- the informal economy. 3.3 The doctrinal aspects of tax evasion. 3.4 The tax evasion concept and forms 3.4.1 The Baffling 3.4.2 The circumvent 3.4.3 The request for reimbursement, refund or illegal compensation 3.4.4 The layout without the arrangement, of resources or funds retained at the source 3.5 The functions of the tax evasion 3.6 The general causes and conditions that favor tax evasion 3.7 The opportunities offered by globalization of the capitals 3.8 The crimes covered by special law 3.8.1 The facts related crimes of tax evasion 3.8.2 The crime of tax evasion 3.9 The interaction of tax evasion crimes with other crimes by economic nature 3.10 The criminal implications on the legal person 3.11 The role of the Fiscal Record in the monitoring of the tax evasion

IV. The ways of committing tax evasion and the action of the empowered institutions
4.1 Methods of committing acts of tax evasion 4.2 The ways to combat the tax evasion

V. The fiscal-paradises role in promoting fiscal fraud


5.1 The international fiscal fraud- a supplementary source of inequality

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5.2 5.3 5.4 5.5 5.6 5.7 5.8 5.9

The The The The The The The The

way of fighting against international fiscal fraud fiscal paradises: a new virtual global industry procedure of setting up an offshore company Swiss law and practice in relation to tax fraud Swiss banking secrecy and money laundering abuse of law/authority and tax fraud in the French system sanctions of the fiscal nature on the French tax system crimes specified in the Spanish tax system to circumvent the taxes

VI. The money laundering


6.1 Organized crime- The main source of origin of dirty money 6.2 Theoretical and legal aspects of preventing and combating the money laundering and the financing of the terrorism 6.2.1 Community law in matters 6.2.2 Brief overview of the Romanian legislation in combating money laundering field 6.3 The assessment compliance of Romanian legislation from combating money laundering field at the EU Directives 6.4. Methods and techniques of investigation 6.4.1 The European perspective 6.4.2 The washing schemes identified in the national practice Conclusions Bibliography The annexes 1-18

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It is a very widespread mistake therefore to believe that for financial diseases are miraculous remedies that only certain specialists know. There is nothing more false and more dangerous. Financial pharmacopoeia is extremely low: order, work, sincerity, honesty and economy Marcel Marion, The financial crisis from the history of France

The thesis is divided into eight chapters meant to decide as much as possible the link between the fiscal system and tax evasion, the role of the fiscal facilities in the evolution of tax evasion, the place of the fiscal paradises and of the fiscal fraud in the gear of world economy and last but not the least, the role of fiscal evasion in creation of the dirty money. Without claiming to achieve an exhaustive work paper, I consider that I shot some guidelines whose depth analysis and further will cause changes in the elaboration of normative acts of tax and will generate a much more pragmatic practice phenomenon focused on the most beneficial purpose for those involved. Chapter I make a foray in the Romanian tax system which is in permanent evolution and adaptation to the European tax system. Chapter II is intended in the passage of the law journal in the field of tax evasion, analyzing the defining terms of the phenomenon, such as, tension and skills in this field. An exegesis and interpretation of legal and fiscal legal text in the criminalization of tax evasion field is done in Chapter III, which includes also compared analysis between the drafts, the abrogated law and the law in force. Chapter IV is entirely dedicated, on one hand, to the presentation of the methods and factual ways of committing tax evasion ,sprinkled with casestudies occurred in the practice of the bodies of the penal law and judicial courts, and on the other hand, to the means located at empowered authorities in order to reduce the phenomenon. In its content is presented the methods and the techniques of how the facts are committed, as well as the methods taken by the authorities in order to combat and prevent the acts of tax evasion. The novelty consists in grouping ways of committing the acts,in some ways depending on the modalities of their common components.

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Another contribution is the presentation of the steps that the control authorities have to do to identify and probation violations of tax legislation. Chapter V is entirely devoted to a study comparing the level of tax fraud in several European countries are presenting their penalty system and role of the fiscal paradises in the evolution of tax evasion. Because the Romanian legislation makes no differences between tax evasion and avoidance,the present work paper brings in actual the applied modalities of treatment of both collocations by the legislations from France,Swiss and Spain,as well as the way of approach for the criminal sanctions having fiscal nature by these states. Chapter VI presents the money laundering as being the end of a cycle inflationary beginning with tax evasion and fraud. Although the initial legislation did not provide for money laundering tax evasion as part of pre-crime offenses of money laundering as a result of adopting the acquis in the field ,but especially as a result of the active role , the Romanian legislator has introduced by normative acts of amending Law No 656/2002 on combating money laundering, tax evasion among the predicate offenses. The contribution consists of a series of ingenious wash schemes,but also schemes through the taxpayers reduce the amount of the paid sum as taxes,benefit from the globalization of the capitals. In the end of the present work are included 18 annexes and bibliographic references including numerous articles and books in the field.

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Chapter I Taxation under the impact of European integration

European economy phrase is, without any doubt, a great theoretical challenge. Although at first glance, looks like to be about a formulation which is more a metaphysical one, yet uniform, accepted idea seems to remain the analysis of the chained economical ideas in the range of meanings of certain paradigms that no longer properly classified the reality in many parts of them or totally. Thus ,consistently be estimated that European economic analyses are channeled on the theoretical formulations of free trade of manners in general approach enshrined study focused on international issues gathered in the analysis of international trade theory. Although required by the appearance of fascinating theoretical and methodological abundance purchases, classical studies of the international economy are not applied with too much specificity helpful in understanding the structure and operation model of the European economy. While the specific economy refers to the phenomena and processes aiming at a different dimension of transnational nature, extra national nature, the international economic studies center on the phenomena marked by characteristic size inextricably groups and reshuffling of national economies. Manners of approach to study the economy can be classified in ways that keep the stage pre-global evolution of human society in ways related to the global stage. About pre-global economy, it said that it is dominated by the eminently theoretical views on the potential of the market completely structured. The global economy eliminating its deviant forms generated by imperialism or hegemonies vision is characterized by theoretical harmonization of freedom of movement, the purpose of strengthening the social economy in order to yield performance in terms of standards of progressive internal cohesion of the completely global. European integration is more than a commercial integration. Moreover, the latest one never can be achieved independently of the whole. European integration is the generic operation model of the economy strengthened not only the path to model. Economy of European integration is undoubtedly the economy functioning European model of economics, which moderating increase cohesion and as generators of the effects of welfare. After Romania's EU accession, the Romanian tax code has undergone changes in respect to the taxable person, regulating, under pressure from multinational companies but also for compliance with European directives, the term of single tax group. Later, in 2008, this notion has been replaced with

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the term of single taxable person. Phrase includes that group of taxable persons established in Romania which, although they are independent from the legal point of view, they have close links in the organizational, financial and economic. The links is the same as shareholders owning at least 50% of the share capital of each taxable person who is part of group. Taxation may affect output growth through five channels. Firstly, high taxes discourages investment rate (growth rate of net capital stock) by the tax rates for individuals or legal, tax rates for capital gains and depreciation deductibility low. Secondly, the taxes may decrease the supply of labor, discouraging work or occupational, distorted the occupational decision or decision on acquiring education, skills, training. Fiscal policy also may deter growth by reducing research and development activity whose effects can enhance the productivity of capital and labor , but is able to influence the marginal productivity of capital investment by distorting the sectors with high taxation sectors with lower taxation, lower productivity. high taxes on wages may distort the efficient use of human capital by discouraging employees to work in sectors with high productivity, but too taxed. Increasing the tax on income generated on the one hand, decreasing the supply of labor due to the substitution effect, and on the other hand lead to increase the supply of labor due to the effect of income. Making reference to the tax on capital and profit, the bigger the difference between the actual cost (net) cost of capital and raw is much must be larger gross return for investment to be profitable, so that by raising those taxes decrease the investment in the economy. And consumption tax has an impact on the level of production. A proportional tax on consumption does not change relative prices, so the decision does not affect investment in human capital and physical, the rate of economic growth but will be influenced if the tax is applied to uneven, because changing the allocation of factors of production between sectors. Thus, to stimulate economic growth, the state, it has more tools: primarily funding or making direct investments, which the private sector would not provide in adequate amounts, because, market failure (infrastructure projects, primary education, and expenditure on health), secondly, providing efficient services to the public which are necessary to ensure basic conditions for developing economic activity and long-term investments(by minimizing the cost of achieving a certain volume of goods and services); Third, financing their activities so as to minimize distortion for making savings and reinvestment for the private sector. These policies contribute to economic growth through the impact on production levels that can be achieved with existing stock of physical and human capital, through direct contribution to capital formation the effect of decisions on private sector savings and investments that contribute to the accumulation of capital. It should not be ignored the phenomena for the development of the underground economy and for encourage tax evasion arising from the application of high rates of taxation.

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The role of the private sector expanded by gradual transfer of property by price liberalization and increased private sector participation in the production of public goods. Increasing expenditure on social action in conjunction with the deterioration of income distribution shows insecurity in government social programs. Public education and health expenditures have remained relatively high, but the share in total expenditure is relatively stable. In the case of Romania, the apparent decrease of the role of government determines declining public revenues and is not a strategy to restrict the role of government, so necessary: purpose rationalization of government not the expenditure in itself; effective social programs, allocation of resources in sectors with high social returns; efficiency of pension systems by bringing together the rates of contribution, increasing the retirement age, removal of privileges, reducing administrative staff supra-size social sector. A study prepared by the World Bank show that in Romania in the year 2007 paid 96 taxes, resulting in an increase of seven taxes from 2006. This situation actually positions Romania ranked 4 in the world after Belarus (124 charges), Uzbekistan (118 taxes) and Ukraine (99 charges). At the other place are Great Britain, Spain and Portugal with 8 taxes, 7 taxes Republic de Letonia and Sweden with 2 taxes. While the Romanian one who is making the laws strike foot in the same place, Europeans continually change legislation on the environment, and this not only from environmental considerations, using this tool to reduce the tax on work(social contributions). 2.5% of European GDP is accounted for by environmental taxes. Poland, although it is new-entry in the European Union, already collects taxes equivalent to average 2.3% of GDP, that while Hungary still collect before accession (in 2002)2.8% of GDP. The Estonian legislation does not provide in exchange for environmental taxes by setting up some insurance, but the risk of pollution. For the agenda of the works of the Lisbon Treaty(13 December 2007),the Committee on Economic and Monetary Affairs has prepared a comprehensive report that noted that before the Court of Justice of the European are often brought causes of fiscal nature. The causes were the complexity of tax systems in Europe and lack of transparency. With the establishment of the obligation of Member States to contribute to the EU budget with a share of VAT collected was passed to the harmonization of the tax base for VAT, and each Member State to apply VAT in the same general transactions. If in terms of content of imposing VAT was certain homogeneity among Member States, there are important differences in the percentage rates of VAT. In Romania introduced reduced rate of VAT in the amount of 5% since 15 December 2008 to selling real estate housing, including land on which they are constructed, housing as homes for the elderly and pensioners as a case of children and the recovery center or dwellings with a maximum useful area 120 sqm and 250 sqm up land whose value overcomes 380,000 lei (excluding VAT), purchased by any single person or family.

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Romania attention through low efficiency of VAT. VAT return under the share in GDP is low by 1-2% compared to that of France, Greece, and Netherlands, which have rates of VAT standard equal or close to share in Romania. The explanations consist of tax evasion and exemptions from the VAT. Member States recognize that the single market remains fragmented fiscal. Waiver of fiscal control at the borders in conjunction with maintaining the VAT payment destination not led to removing the concept of fiscal frontiers. Products pass from one state to another should be marked with different tax regime than domestic products. Because transitional VAT system products can circulate between Member States without VAT to be paid, to avoid the risk appears to VAT. The most used procedure is carousel fraud- making repeated a number of buying and selling between companies that are changing rapidly, located in different states, companies that disappear without paying VAT. The European Commission estimated that through the fraud is lost 5% of VAT on transactions between Member States (about 8 million euro). Then the estimate of the percentage increased to 10%. During that followed the Treaty of Lisbon, the Commission on Economic and Monetary Affairs of the centralized data in the field of tax losses from direct and indirect taxes, estimating the tax fraud in the EU is between 200 and 250 billion euro, which represents approximately 2.25% of GDP. Of this amount, 40 billion comes from fraud in the VAT. Conduct a rational fiscal policy, which takes into account all variables endogenous and exogenous, can lead to boosting production, investment and consequently the standard of living. Fiscal policy should be subordinated to a great extent the social and development situation in which a measure would be significant reduction of VAT on the base products (bread, milk, meat, oil etc) that would determine the stimulation of their consumption. In contrary way for the luxury goods could be increase their rates. Another benefical measure would be the practicing of some monetary policy to encourage the reintroduction of capital in the economic circuit. Now a large part of taxpayers avoid placing funds on commercial and financial markets as a result of bottlenecks banking and especially the general confidence caused by global financial crisis, fueled without any basis for a exacerbated media . A fiscal stability can be ensured in conditions of social stability. The state needs to ensure that minimum income citizens softening, which will ensure a decent daily life. It should not be in the luggage or everyday problems, thoughts on how to get basic food, drugs, domestic fuel etc. The solution may consist in clearing drugs, fuel subsidies, taxing the population and economies of the minimum wage on the economy, lower rate of VAT on basic goods, etc. In these conditions collection revenue budget to be achieved mainly because of gambling and the lottery-type, the consumption of luxury products, real estate transactions of repeatability. A particular role in the development of production and investment can have simultaneous introduction of provisions on non-taxation of the non-invested profit and reducing the period of depreciation by applying accelerated

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depreciation. Moreover, these measures can generate jobs and increase productivity. Another measure designed to determine the development of small and medium enterprises is the elimination of customs duties on machinery necessary current performance activity. In the same purpose may restaggering the budget debts to the companies working in fields that require state intervention or those that present a viable business plan that can ensure the revival of business and payment of debt service budget. Another option could be a conversion of debt in the budget shares that followed the return of pre-emption was detained at their ransom. Blockage may be reduced by introducing the law in a special provision according to which value added tax to be collected when the budget collection product or service and not to issue the invoice. Yet this measurement exponentially increases the risk of tax evasion by non-emit payment documents in the conditions in which the payment was made in cash. To co-interest the employees in a company can successfully achieve with the extent that limited the deductibility or non-deductibility of expenses with social purposes will be removed. Illustrative, companies may subsidize part of the expenditure incurred by the employee in holiday resorts, may grant scholarships of their employees attracting potential new employees, can support some of the costs of educating preschool children of employees etc.

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Chapter II

The terminology and the competence in financial and fiscal matters

Based on the implementation of the tax code from the level of all institutional structures and economic agents, to ensure a connection between the recommendations of the rules in the fiscal field and penalty of the modification of these recommendations, the Romanian Parliament adopted on 15.07.2005,the Law 241/2005 for preventing and combating tax evasion. Since from the title of the law is observed that the legislature consider on two key- concepts: preventing and combating. In legal terms is important when operating these preventive measures: before, during or after the action. Lately, it is seen a more pronounced media of the evasion tax phenomenon. By these methods are trying to disarm the ones who at least at the mental level, conceptual, intend to commit acts of fraud. The idea is pretty greeting, given that the opposite, from the market, the action for circumvention of the tax liability is more powerful. Either can or can not give a specific description of facts, most taxpayers try and often succeed, to complete an act of tax evasion. We can appreciate thus, that it is almost a generalized feeling, about being pretty strong attitude, about a pretty strong strength of the endogenous factors of the vicious business environment beside the obligations payment towards the state. On the other hand, at the macroeconomic level can appreciate, unquestionably, that we are in a social scourge, which cover the entire economy of a state. We can even say that this scourge is a cancerous disease of an economy, which strangle and devitalize it, the results being visible not only at the macro level but also at the individual level, or in his mode of living. Attempted a definition of combating acts of tax evasion, we can appreciate that this is a group of operations, concepts, decisions, interventions of the state in association with the implied bodies and businesses environment to reduce and eventually eliminate illegal practices from inside the economic market, which having as consequently, the reducing of the contributions to the general consolidated budget. 87/18.10.1994 law gives a first definition of tax evasion, considering that it is unlawful removal by any means to or from imposing taxes, fees, contributions and other amounts owed to the state budget, local budgets, social security budget state budgets and special funds by individuals and legal persons of Romanian or foreign. The law generic calls these individuals and legal entities, Romanian or foreign, as taxpayers. In another sense, tax evasion represents circumvent by different way of tax obligations, hiding in various forms of the sources and of the amount of taxable income.

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Chapter III

Analysis of tax evasion crimes

Various philosophers and sociologists have based in their works that the man is a hedonic being, oriented to satisfy own pleasures. This concept would justify to some extent its intention to do acts of evasion and fraud because they have immediate net income increase and also the comfort of their own. The motivation to chose the underground sector by taxpayers in the EU is given by the strictly regulations of the labor market imposed by the European Commission (guarantees for employees in case of insolvency of employers, organization of working time, collective disposal). It is estimated that the underground economy of the European Union represents a fifth of gross domestic product community. In case of evasion, its value is assessed at 15% in Portugal, 20% in Belgium and Greece, 24% in Spain, 3.8% in Denmark, 9.8% in France, 7.5% in Germany, 1, 6% in the Netherlands, 6.5% in Britain and 35% in Italy. For countries from Asia and Africa, where the underground economy is estimated at 40% of GDP, the work in the informal sector is often an alternative for women to obtain incomes, in the conditions in which cultural and religious barriers hinder access at the labor market. Tax evasion has always been morally condemned and then legally. The perspective of eradication of this phenomenon is quite far from our time. The deadline for achieving the eradication of this practice tends to infinity. It persists in all countries and in all periods, despite sanctions. Taxes and tax evasion as notions of tax systems have appeared with the state and will disappear once with it. Tax evasion is a notion whose definition is not enough done ever. When talking about fraud, the valences are different: legal or legitimate fraud, illegal fraud, tax evasion international, legal evasion, illegal tax evasion, and tax or paradises shelters, the abuse of the right to escape from the front of the tax, the freedom of way choice less taxed or underestimation tax, fraud at the law or underground economy. Yet, the tax fraud, is especially, a crime in law, and is distinguished from tax evasion, which in some laws is defined as a skillful use of opportunities provided by law. Fraud dressed an extensive concept; the notion of tax evasion is included in the fraud. A definition quite philosophical is given by the Charpentier, namely that tax evasion is the art of avoiding the fall attraction in the field of tax law. Maurice Duvenger believes that tax evasion is a generic term and designates the manifestation of the escape from the front of the taxes. In our acceptance, tax evasion is all the means, methods, actions and results, undertaken or supported by taxpayers, individuals and legal entities through which they defeat, evade from the tax or determining the mass transfer of the amounts legally due to the general budget consolidated, request for the

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reimbursement, restitution or compensation for undue amounts of legal and as well, dispose, without any legal right, by resources or funds established by law as taxes or contributions due the state. In the content of the definition, all the actions and inaction have been grouped in 4 ways: baffling , circumvent, to request of reimbursement, refund or illegal compensations, arrangement, without the right, of resources or funds retained at the source. In most authors opinion , depending on how it was committed, tax evasion know two forms of manifestation: auction tax evasion , which is made to the shelter of law and illegal tax evasion, illegal or fraudulent, characterized by all actions of the taxpayers who violate a legally provision in order not to make payments in whole or in part the tax due. The multifaceted of the processes used by taxpayers to circumvent the tax system were classified by the specialty literature in four categories of illegal tax evasion: traditional fraud or by dissimulation, legal fraud, accounting fraud, fraud by rating. Tax evasion, in its various forms of manifestation, still represents a threat to the processes of making state revenue. Because through the circumvent is accumulating big profits in the hands of large groups of people who influence the legislative and executive, to the detriment of other honest taxpayers, and the burden is unfairly distributed, the authorities had acted to identify the causes and conditions which encourages tax evasion, in order to prevent and to reduce the degree of manifestation of this phenomenon. Complexity of the tax system is an important source of tax evasion. The settlement techniques, collecting, and mechanisms to reduce the tax deduction, as well as facilities allow riot at the tax evasion. As the development of the tax system, of the multiplication of rules and conditions for their implementation, and as well as increasing the exemption schemes, there is a permanent tendency to hide the tax- mass and to massive reduce of it. Also the existence of a tax laws characterized by the presence of some gaps, as is that refers to the excise duties on alcohol, spirits, food and tobacco cause orientation evasion. The conducting of the commercial and financial activities by companies that are not identified and reported to headquarters that are not identified and verified by the tax, although it is registered at the Registry of Commerce, is another form of escape from the tax front. Lack of commercial courts or specialized fiscal and with knowledge about the phenomenon escapist determine the use of remedies and procedures burdensome acts against the control, which generates first large intervals of time to clarify the collection and flow due to the state budget, on the other hand, the impossibility of drawing the guilty accountable. The existence of fiscal difficulties in supervision, especially in the case of producers of alcohol also encourages tax evasion. The legislation of tax facilities is a measure of fiscal policy of a state which has the goal: supporting the development of certain economic markets,

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conversion or development of areas of social and economic impact, training, retraining and development of categories of taxpayers; protection of certain categories social adoption of remedial measures for some areas, creating a favorable physical state taxpayer to meet tax obligations. In any fiscal system , all the ways by which the legislator departs from the standard regulations in the tax forms, constitutes suitable forms for generating tax evasion and fraud. The financial market are looking for people who by using the tiny legislative escapes and by the derogation accepted by the legislator,find the ways which lead to legal circumvention of a part of the taxes due the state budget. Although the followed goal of the legislator by the adoption of facilities is to protect some people, to revitalize a particular area of economic or renew a certain economic activity became uninteresting to investors, the result is often avoided by some contributors, called prose wise guys, of some obligations to the general benefit to which they would not have had access normally. On the international level were stressed concern of the researchers and officials with decision-making role in connection with tax evasion pseudo legal some companies thrive. These through artificial transactions , impalpable of commercially point of view ,have lawfully avoid the taxes on profits or income, inducing an adverse reaction from those involved in analyzing the social impact of this practices above taxpayers. The professionals in the field create ingenious scheme and complexes of legal tax evasion , interpreting in the favorable interest of companies friendly agreements of avoiding double taxation, the extension of the state jurisdictions and of the fiscal residence. The forms of legal tax evasion is a favorable alternative for the collection system of the taxes. Using various forms of exemptions, discounts, placement of capital out of the borders, a company will have more cash or a greater efficiency of its business. In this situation it is possible to borrow less, in which case the expenses with the deductible interest will be smaller,the state budget managing to collect more. Law 24/2005 is as shown in the title or even a special criminal law, which has a double purpose: to attract attention on the taxpayer's tax obligation that has to bear a part of public expenditure and to prevent it on damaging consequences to which they expose as a result of the infringement of obligations stipulated by law and to constitute the juridical instrument on which base to be committed to the criminal liability of those who violate the law.

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Chapter IV Ways of committing tax evasion and action bodies

Disappearance of some of the means, by which many companies benefiting from the income tax applied on micro-enterprises, will require a lot of the business people to think their way to avoid paying taxes to the state. This is added imposed limitation of using consulting contracts (50% of turnover), which will determine the need to identify new solutions to optimize tax. Some of them can not be justified except in the context of income for which important differences of a percentage point represents significant amounts. Among the solutions that foresee is that which involves the termination of distribution of profits made avoiding tax on dividends. In exchange for profit that can be used as capital to the establishment of companies in one of the more permissive in terms of deductible expenses where such purchase a yacht is not excluded from the start of category expenses tax deductible, or where the profits or dividends to be lower. Another solution at hand is the taxpayers creating satellite companies around the initial care to maintain the quality of the taxable income in the micro ceiling of 100,000 euro. Also foresee a new trend: the loan that the owner of the company gives for his company from aboard, with the refund very long. These fees are added, another form of mask ,collect income, without paying tax. There are mechanisms that can avoid paying 16% tax payable on dividends or gains from the transfer of fund, the simplest being that the profits to be transferred to more tax jurisdictions permission. Certainly there are risks inherent in the tax now, but have not Romanian skills necessary to dismantle such mechanisms and put taxpayers problems specialized in such processes. Methods of committing acts of tax evasion: -Submission of capital in installments of $ 1,000 or ate USD in 2000 and immediately withdraw the amount deposited; -Making record imports without import documents in accounting -Formation of companies using the document certifying the seat of a valid rental contract or a few months rent unreal, or that shall be a false address -Registration of fictitious costs for reducing the taxable profit - Selling by importing goods without documents, and management products for downloading, it draws bills of sale at prices slightly higher than the import -Non revenue realized -Non Proceeds from the rental of a building -Submission to the Roman authority of documents if he had legally drawn and would reflect the reality would be exempt from payment of taxes due the state

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-Transfer the shares of foreign citizens that can not be identified because they are leaving the country or people with false identity -Registration in accounting by taxpayers of operations unreal to obtain without the money as reimbursement, refund or compensation -Simulation of commercial transactions and fictitious unreal -Reduced VAT collected storing fictitious -Failure to legal proceedings in respect of tax warehouse -Falsification of documents, stamps, bands or printed forms with special -Presentation by means of false documents, acts of commerce conducted in the country acts as the export -Interposing cycle in commercial activities of a company of the ghost, the method which now bears the name carousel -Transfer the shares or the shares of a company which has large debts to partners and the general consolidated budget Ways to combat tax evasion: a). determining the legality of commercial activity due diligence accounting documents -checking how to pay up the capital and the use of payments -checking how the revaluation of assets was made, if necessary -determining the legality of how to reserve by law or statutory -checking the legality of constitution provisions, there is the possibility of forming provisions without distortion such as company financial results -checking how to have recorded intangible assets -verify the existence and mode of acquisition of assets or financial assets -checking the legality of stock -the reality setting acts on suppliers -reality check amounts mentioned in the balances of clients - the checking of the employees accounts -reality check amounts due associations and settlements with shareholders regarding the capital b). Specific ways to establish the facts of tax evasion: -making cross-checks, asking suppliers taxpayer listing of invoices issued by these -the requesting from distributors of special regime tax forms for all the forms sold, to see if this one recorded all tax issued and fiscal forms -the checking at the certain service providers if they had material endowment to provide those services -the detailed checks on the companies that recorded over long periods of time spending more than income- is hard to understand that an associate may agree to maintain an unprofitable company - at the companies where the shareholders, associates have made major consideration in the society will check what other income they have

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-at the services or at executing works companies can be found material spending which disaggregated show that they provided more services, or were executed several works -may be encountered in accounting bills for gas, which were taken from the same fuel station, which certifies feeds in minutes, which is suspected -the verification of legality in the implementation of measures for simplification (there is the possibility that the supplier to make reverse charge but, buyer to register the VAT and to deduct it)

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Chapter V

The fiscal paradises role in promoting tax fraud. Comparative law in terms of fiscal sanctions
Most European trade unions on taxes, including the National Union in France (SNUI) on taxes in France ,have denounced with different occasions (symposium, congresses, interventions at the European Commission, etc. ) the VAT fraud at intra-community level. In all European press it is said that tax evasion has become a national sport. Once with the development of commercial trade ,with the formation of multi national corporations and transnational, with total liberty of circulation of the capital, tax evasion has become more and more a international competition .Individuals and companies are using increasingly easier, more powerful and faster by the differences between national laws in order for the benefit of fewer constraints. In a report on money in the world was estimated that tax paradises host more than half of the money held outside the borders, slightly more than 5 billion USD. This report shows that 4000 off shore banks and over 2.4 million companies firewall are hosted by these paradises. Tax fraud or scam in fiscal matters is unlawful removal from taxes. Some states do not make the difference between tax evasion and tax fraud. In France, the Council reports on taxes have estimated tax fraud in around 15-20% of budget. The causes could be unfair competition to companies escapist, increasing fiscal pressure on those who actually contribute to the financing of public spending, reducing social support. The exegesis and the practice have shown that the optimum reduction of tax evasion is to reduce fiscal pressure. Some European states have specialized to attract individuals and companies, through the adoption of legislation favorable to them. Switzerland became a paradise when tax revenues to individuals who have been taxed in Germany, France and Italy. The number of fiscal paradises was increased in the last 25 years on the background of political and economic liberalization over the planet. One third of cross-border private banking operations are based on the Swiss financial system. The off shore industry, as a whole, is involved in almost 50% of global financial transactions. In a press release of the Committee on Legal Affairs has stressed that tax evasion is a global problem particularly acute, reaching levels between 200250 billion euro, which represents between 2 and 2,5% of EU GDP. For foreign, the fiscal Swiss system not acts in any way, unless they are not resident in Swiss. The banks are not entitled to inform the appropriate taxation authorities only in case of criminal nature business. The fraud tax is sanctioned criminal, and banks should inform the Swiss foreign judicial only in base of a request of a responsible Swiss judge.

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Chapter VI

Money laundering

The removing of the geographical and economical barriers determined the trans- nationalization of the organized crime. Most European countries, but also those from Asia and America have become ways of transporting the products of organized crime. The organizations of traffickers, having bases in Turkey, Afghanistan, Pakistan and other countries from the Middle East and Southeast Asia, have become so powerful that are able to influence the decisions of the Kremlin and do incontrollable developments from the Russian Federation and from the other states, including Moldavia Republic. If it be taken into consideration, as being real, the amount of 1,500 billion USD, representing turnover of the criminal groups, then the criminal activity could be classified as being the eighth economical power, making part of the G8. The main criminal activities that create the money, which follow to be washed are: drug trafficking, trafficking of flesh and human organs, trafficking of animals, smuggling, and tax fraud. Tax fraud becomes national and international sport in the richest countries. Fraud relating to VAT is seen as one of the main sources of dirty money at the European level. Most of the funds come from VAT refund resulting from intratransaction. According to the unified national union taxes in France, VAT refunds illegal in this country annually amounted to 5 billion euros. Charles Intiago, editor at Monez Laundering Alert said that money laundering is the second oldest profession in the world. Even if this activity is lost in the darkness of the times, the term is first mentioned in specialized literature in 1973, with reference to the Watergate affair in the U.S. generated by the disposal which was given by Richard Nixon for laundering of funds aimed to finance its reelection. The article 223-38 of the French Criminal Code defines money laundering as being the act which facilitates, through fraudulent means, the origin of illusory justification of resources or property of an author's crime of trafficking set out in articles from 222-34 to 222-37 or to help ,with knowledge, in any investment operation, of dissimulation, or converting the product of such crimes. Money laundering (recycling fund) is a complex process through which revenues accruing result of illegality are transported, transferred or merge with legitimate funds in order to hide the true nature, origin, layout, movement or ownership of the profits in question.

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Money laundering is done in a process in three stages as follows: placement, stratification, integration.

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