In this respect, tax and duty payers have always attempted to evade payments on their tax liabilities, resorting to various tactics, as they view such compulsory payments as detrimental to their wealth and income. The national revenue service, as the state's agency specialized in controlling the revenues of legal and natural persons and collecting taxes, tends to interpret legal provisions in such a way as to support its own purposes. Nevertheless, no matter how clever the tax policy makers may be, laws may also be construed to the taxpayer's own advantage. When this is not possible, the taxpayer will resort to unlawful actions to avoid paying taxes, excises or duties. Thus emerges one of the most widely spread phenomena affecting business activity, i.e. tax evasion. (Iaţco, Vorniceanu, Brezuleanu, Sandu,
In this respect, tax and duty payers have always attempted to evade payments on their tax liabilities, resorting to various tactics, as they view such compulsory payments as detrimental to their wealth and income. The national revenue service, as the state's agency specialized in controlling the revenues of legal and natural persons and collecting taxes, tends to interpret legal provisions in such a way as to support its own purposes. Nevertheless, no matter how clever the tax policy makers may be, laws may also be construed to the taxpayer's own advantage. When this is not possible, the taxpayer will resort to unlawful actions to avoid paying taxes, excises or duties. Thus emerges one of the most widely spread phenomena affecting business activity, i.e. tax evasion. (Iaţco, Vorniceanu, Brezuleanu, Sandu,