EVAZIUNEA FISCALA INTRE 1990-2010.doc

8/10/2019 EVAZIUNEA FISCALA INTRE 1990-2010.doc

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EVAZIUNEA FISCAL N ROMNIA N PERIOADA 1990-2013

!01-

INTRODUCERE........................................................................................................................2

CAPITOLUL 1............................................................................................................................4DELIMITRI CONCEPTUALE PRIVIND EVAZIUNEA FISCAL.....................................4

1.1 Evaziunea i!"a#$% "&n"e'() !"u*( i!(&*i") "auze................................................................1.2 Fa"(&*ii av&*izan i ai evaziunii i!"a#e .............................................................................+1., F&*-e#e e -ani e!(a*e a#e evaziunii i!"a#e...................................................................1/1.4 E e"(e#e evaziunii i!"a#e.................................................................................................1+

1.4.1 E e"(e#e evaziunii i!"a#e a!u'*a &*-$*ii veni(u*i#&* !(a(u#ui.................................1.4.2 E e"(e#e e"&n&-i"e a#e evaziunii i!"a#e...................................................................20

1.4., E e"(e#e !&"ia#e a#e en&-enu#ui e evaziune i!"a#$................................................21.4.4 E e"(e#e 'i(i"e a#e en&-enu#ui e evaziune i!"a#$..............................................2

CAPITOLUL 2..........................................................................................................................2RE LEMENTAREA 3URIDIC A EVAZIUNII FISCALE...................................................2

2.1 C&n(*aven ii#e '*in '*i!-a a'(e#&* e evaziune i!"a#$ ..................................................2

CAPITOLUL ,..........................................................................................................................,1STUDIU DE CAZ EVAZIUNEA FISCAL N ROM5NIA N PERIOADA 1 06201,......,1

,.1 C&n!i e*a ii 7ene*a#e .......................................................................................................,1,.2 E"8i#i9*u# ina-i" :i 'i(i"i#e -a"*&e"&n&-i"e ;n "azu# e"&n&-iei R&-


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2


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INTRODUCERE

Si!(e-u# i!"a# a*e !"&'u# '*in"i'a# e a *ea#iza & !u*!$ !(a9i#$ i !i $ e veni(u

'u9#i"e) a*) e a!e-enea) a"e!(a (*e9uie !$ ai9$ "a &9ie"(ive ;n"u*a@a*ea ezv($e"&n&-i"e a $*ii *e!'e"(ive i !u! ine*ea a"e#&* "a(e7&*ii !&"ia#e "a*e !un( e av&*iza(e.

A(in7e*ea a"e!(&* &9ie"(ive (*e9uie !$ ai9$ a#$(u*i in(e*e!u# 'e*-anen( a# a -ini!(*a iei!"a#e 'en(*u "*e (e*ea e i"ien ei !a#e) ia* ;n a"e!( '*&"e!) un * i-'&*(an( ;# @&a"$ i-inu

evaziunii i!"a#e) a(


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e"&n&-i") eBe*"i(a( '*in -e"ani!-u# 9u7e(a*) a* i 'i(i"ii e "8e#(uie#i i e &9 ine*e veni(u*i#&* 'u9#i"e.

C&-'&*(a-en(u# "e# -ai e i"ien( -ani e!(a( a $ e en&-enu# evaziunii i!"a#e e!(ea"e#a e a e e"(ua & 9un$ a -ini!(*a*e a #ui) #a nive#u# *e"un&a (e*ii) '*evizi&n$*ii) ve*ii va#&*iz$*ii a"e!(uia.

Lu"*a*ea e a $ e!(e & ;n"e*"a*e e a (*a(a en&-enu# evaziunii ;n R&-


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CAPITOLUL 1

DELIMITRI CONCEPTUALE PRIVIND EVAZIUNEAFISCAL

1.1 Evaziunea fiscal: concept, scurt istoric, cauze

Si!(e-e#e i!"a#e ;n (&(a#i(a(ea #&* !e '*e!u'une "$ a* (*e9ui !$ ie e"8i(a9i#e) !au a"$ '&!i9i# ") '.21,

/


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!au (&(a# u(i#iz


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!i!(e-u# i-'une*ii iBe :i -ini-a#e) 'e 9aza !e-ne#&* eB(e*i&a*e :i '*ezu- ii#&*. S"&'u# #e7iiin 1 2 a &!( e a -$*i -a!a i-'&za9i#$ :i e a #i-i(a '&!i9i#i($ i#e e evaziune.

Un a ev$*a( "& a# evaziunii i!"a#e a &!( in(*& u! ;n #e7ea "&n(*i9u ii#&* i"e#e#a#(e #e7i e i-'&zi(e :i (aBe. Le7ea "&n(*i9u ii#&* i*e"(e in 1 ,, "#a!i i"$ a9a(e*i#e#e7i ;n "&n(*aven iune !i-'#$ :i "&n(*aven iune "a#i i"a($. n #i(e*a(u*a @u*i i"$ a v*e

"ea i e*en a ;n(*e in *a" iunea i!"a#$) a9a(e*ea i!"a#$ :i evaziune.A!( e#) in *a" iunea i!"a#$ e*a "&n!i e*a($ G&*i"e a9a(e*e) nea!"u#(a*e a #e7i#&

!an" i&na($ "u & 'e ea'!$ i!"a#$) neu*-a*ea !au ne!u'une*ea #a #e7i#e i!"a#e 'u(


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Cauze#e evaziunii i!"a#e !un( -u#(i'#e. Unii au(&*i "&n!i e*$ ;n '*i-u# *


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1.2 Factorii favorizan i ai evaziunii fiscale

Fa"(&*ii "a*e av&*izeaz$ en&-enu# evaziunii i!"a#e !e '&( 7*u'a ;n%A. Fa"(&*ii '!i8&6!&"ia#i

?. Fa"(&*ii e na(u*$ e"&n&-i"$C. Fa"(&*ii e &* in #e7i!#a(iv i a -ini!(*a(iv

Factorii psiho-sociali

O*i7inea evaziunii i!"a#e "&n!($ ;n ;n"#ina ia "&n(*i9ua9i#u#ui "$(*e a"ea!(a) -$*i-e;n"#ina iei i e*$ ;n un" ie e z&na 7e&7*a i"$ a $*ii i e &n u# 7ene(i" a# '&'& *e!'e"(iv. Ca i eBe-'#u) 'u(e- a i*-a "$ ;n "azu# #a(ini#&* ;n"#ina ia "$(*e evaziune i!"a#$

e!(e -ai -a*e) iin e(e*-ina($ e a(i(u inea -u#( -ai (e*an($ a '&'u#a iei a $ e ;n"$#"a*ea *e7#e-en($*i#&* i & &a*e"a*e *e ine*e a $ e i!"i'#in$. Ca i $*i '*a"(i"an( evaziune i!"a#$ 'u(e- -en i&na% I(a#ia) "a*e e!(e un #i e* a (u(u*&* a"(ivi($ i#&* e"&n& !u9(e*ane) S'ania) F*an a.

O*i"e in ivi ) "$*uia i !e ia & 'a*(e in veni(u# "e6i a'a* ine e *e'() -ani e!($;n"#ina ia !'*e evaziune i!"a#$) e&a*e"e e# ;n e#e7e a"e!( #u"*u "a 'e & & en!$ #a 9un$!(a #ui) #a #i9e*(a(ea e a !e 9u"u*a e *&a e#e -un"ii !a#e.

n "eea "e '*ive (e '*& e!ia) a"ea!($ in *a" iune e evaziune i!"a#$ '&a(e i $"u($ -a u &* e "$(*e 'e*!&ane#e "a*e au "un& (in e e !'e"ia#i(a(e. P*& e!ia "&n e*$ un !(a(u( !

e&!e9i( "a*e u"e #a ;n7*euna*ea -$!u*i#&* e (*a7e*e #a *$!'un e*e a a"e!(&*a) -ai a#e! un -e iu !&"ia# "&*u'(.

Re-a*"$- a'(u# "$ 'e*!&ane#e "$!$(&*i(e !un( "&n (ien(e "$ '&a*($ *e!'&n!a9i#i(a(eaunei a-i#ii i a(&*i($ a"e!(ui #u"*u !e a9 in ;n a "&-i(e evaziune i!"a#$) a* a"$ !i(ua e"&n&-i"$ a a-i#iei e!(e '*e"a*$) a(un"i i ei !un( e(e*-ina i ;n a "&-i(e a"e!( #u"*u.

Un a#( a"(&* av&*izan( a# evaziunii i!"a#e ;# "&n!(i(uie "&*u' ia eBi!(en($ #a n

unei !&"ie($ i. n(*e "&*u' ie i evaziune i!"a#$ eBi!($ un *a'&*( e in(e*"&n i i&na*e) a a"$ ;n "a *u# unei e"&n&-ii "u un nive# *i i"a( a# "&*u' iei ;n *


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'i i (i "a*e !$ !u'*ave78eze 'e (&a($ #u-ea !au e!(ui !u'e*viz&*i 'en(*u "ei "8e-a i !$ a'#i"e #e7ea.

S(u ii '!i8&7i"e av


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'*&'&* i&na#$ "u nive#u# veni(u*i#&* i-'&za9i#e. n $*i#e ;n "u*! e ezv(a*e) *au a@un7e #a +06 0Q in veni(u*i#e i!"a#e "e a* (*e9ui 'e*"e'u(e e a"e!(e $*i. n "a *u# a"$*i !i!(e-e#e i!"a#e !un( "a*a"(e*iza(e e ez&* ine) a(


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;n(*e'*in e*i#&* i 7ene*a#iz$*ii 9#&"a@u#ui inan"ia*.Factori de ordin legislativ i administrativ

Cauze#e 'i(i"e> !un( #e7a(e a( 1 4 e*au "&n(*azi!e ;n une#e "azu*i) e !e*ie e a#(e !an" iuni '*ev$zu(e ;n #e7i#e in!(i(ui(&a*e e i-'&zi(e i (aBe !au "8ia* ;n #e7i#

> ?E3U) Vi&*e#) Re($r(e&e f !"!# "re p$%& #e- E+"* $!e" f (#"&) #'r$p5 ") E i(u*a Ca!a C$* ii e (iin $) C#u@6 Na'&"a) 200 ) '. 1/>

+ ?ALA?AN) C&!-in) E+"* $!e" f (#"&)6 A(pe#te #'!tr'+er("te e te'r e pr"#t #) 4$ # "r) ) EDITURAROSETTI) ?u"u*e (i) 200 ) '.12>

12


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9u7e(a*e anu#e) a"e!( 'a*a#e#i!- i a-9i7ui(a(ea *e e*i(&a*e #a !(a9i#i*ea !an" iuni#&* ne'u( 1 4 '*e"iza

"$ .! #"*$& .! #"re /p'* te&e t"8e&e #'!tr %$ &e "t'r"te (t"t$&$ "$ f'(t / !$"te pr .!#)"re" (p'* &'r f (#"&e per('"!" #'!tr"+e! e!t) +" +)r(" pe &,! ) /p'* te&e t"8e&e

#'!tr %$ &e !e"# t"te ' ($/) e "&) #$ fere! e&e e /p'* te t"8e #'!tr %$ (t"% e 'r "!$& e #'!tr'& .

A"ea!($ a-9i7ui(a(e "*ea($ e i!'&zi ii#e i e*i(e 'en(*u a"e#ea i a'(e nu u"eau

e"


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e a"(ivi(a(e) '*& u!e !au !e*vi"ii) in"#u!iv '*in a"&* a*ea e a"i#i($ i i!"a#e.Din anu# 1 0 i '


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!'e"ia# a "e#&* 'e*"e'u(e '*in !(&'a@ #a !u*!$.Fi!"a#i(a(ea eBa7e*a($ in 'a*(ea !(a(u#ui e!(e & a#($ "auza i-'&*(an($ "a*e u"e #

evaziune i!"a#$. Din 'un"( e ve e*e #e7i!#a(iv) & i!"a#i(a(e eBa7e*a($ e!(e ;n e#ea!$ ' '*i!-a nu-$*u#ui &a*(e -a*e e &9#i7a ii i!"a#e #a "a*e a &!( &9#i7a( "&n(*i9ua9i#u# *;n 'e*i&a a ana#iza($) a* i a# in!(a9i#i($ ii ;n (i-' a #e7i!#a iei in!(i(ui(&a*e e i-'&zi(e (aBe.

n "eea "e '*ive (e "auze#e e &* in a -ini!(*a(iv (*e9uie '*e"iza(e) ai"i) &(a*eain!u i"ien($ "u -i@#&a"e -a(e*ia#e ne"e!a*e a -ini!(*a iei ;n ve e*ea ;n e'#ini*ii a(*i9u ii#&* ;i *evin) 'e*!&na# in!u i"ien() nu-e*i" i "a#i(a(iv) a!( e#) in!(i(u ii#e inan"ia*e av


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"u- !(a(u# !e '&a(e ;n(&a*"e ;-'&(*iva "e#&* -a*i i a "e#&* -i"i. Nu ;n(


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'*in(*6& #e7i!#a ie 9ine !(u ia($) "#a*$) '*e"i!$) :(iin i i"$. Sin7u*u# vin&va( e '*&evaziunii '*in a!( e# e -i@#&a"e e!(e &a* #e7iui(&*u#.

n '*a"(i"$ a'(e#e e evaziune i!"a#$ 9aza(e 'e in(e*'*e(a*ea av&*a9i#$ a #e7ii) "azu*i#e e evaziune i!"a#$ G#e7a#$ !un( &a*(e ive*!i i"a(e ;n un" ie e inven(i"&n(*i9ua9i#u#ui :i #a*78e ea #e7ii) a* "e#e -ai *e"ven( &!i(e -e(& e !un( u*-$(&a*e#%

'*a"(i"a un&* !&"ie($ i "&-e*"ia#e e a inve!(i & 'a*(e in '*& i(u# *ea#iza( ;n a"8ie -a:ini :i u(i#a@e 'en(*u "a*e !(a(u# a"&* $ *e u"e*i a#e i-'&zi(u#ui 'e veni() -$!u*$ "a*

e!(e -eni($ !$ !(i-u#eze a"u-u#a*eaK &!i*ea ;n anu-i(e #i-i(e) a '*eve e*i#&* #e7a#e "u '*ivi*e #a &na ii#e i#an(

in i e*en( a"$ a"e!(ea au avu( #&" !au nu) u"e #a !u!(*a7e*ea unei '$* i in veni(u*

*ea#iza(e e #a i-'une*eK !"$ e*ea in veni(u*i#e i-'&za9i#e a "8e#(uie#i#&* e '*&(&") *e"#a-$ :i 'u9#i"i(a

-u#( -ai -a*i e"


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in(e*e!e#e "&n(*i9ua9i#i#&*) *au a i!"a#$:t"8 e+"( '!; e!(e i#i"i($ :i e!(e !an" i&na($ '*in#e7e.11

Evaziunea i!"a#$ *au u#&a!$) !'*e e&!e9i*e e evaziunea i!"a#$ #e7a#$ "a*e "&;n(*6& -en ine*e '*u en($ a !u!(*a7e*ii ;n #i-i(e#e #e7a#e) *au a i!"a#$ !e !$v) '.1 214 Le7ea n*. 241 200/ 'en(*u '*eveni*ea i "&-9a(e*ea evaziunii i!"a#e

1+


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'*& u"e*ea :i "&-e*"ia#iza*ea e 9unu*i :i !e*vi"ii ;n -& "#an e!(inK

e! $:u*a*ea un&* a"(ivi($ i '*& e!i&na#e *e"&-'en!a(e ;n -& "#an e!(in #a ne7*u

i-inua*ea va#&*ii -&:(eni*i#&* '*i-i(e :i a (*anza" ii#&* "u 9unu*i i-&9i#ia*e e(".K

9 e+"* $!e" 4$r #)) "e "&n!($ ;n a a!"un e a ev$*a(a na(u*$ a unui &*7ani!- !au aunui "&n(*a"( e eBe-'#u) "


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1'.'1 E&/ /2/ /*34)(%)) &)5 32/ 35(6 3 &$ 78 )) */%) ( )2$ 5 3 (2()

Veni(u*i#e !(a(u#ui !un( i-inua(e e eBi!(en a en&-enu#ui e evaziune i!"a#$a"ea!($ i-inua*e e(e*-in


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e&a*e"e a -ini!(*a ia 'u9#i"$ "en(*a#$ ia e"izia e a -a@&*a "&(e#e i-'&zi(a*e) a!( e# "*e!"


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o E e"(e a!u'*a "&n(*i9ua9i#i#&* "a*e ; i *e!'e"($ &9#i7a ii#e i!"a#e o E e"(e a!u'*a "&n(*i9ua9i#i#&* "a*e nu ; i *e!'e"($ &9#i7a ii#e i!"a#e

n !i(ua ia ;n "a*e eBi!($ & '*e!iune i!"a#$ *i i"a($) a un&* "&(e e i-'&zi(a*e "*e!"ua(un"i eBi!($ & i e*en $) ;n '#an e"&n&-i") ;n(*e "&n(*i9ua9i#ii "a*e ; i *e!'e"($ &9#i7a

i!"a#e i "ei "a*e nu ; i *e!'e"($ &9#i7a ii#e i!"a#e. M$*i*ea i!"a#i($ ii a*e "a i u*-a*e -i" &*a*ea veni(u*i#&* "a*e !un( #a ;n e-


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!$ *e u"$ a"e!( *i!".P*in u*-a*e) ; i a"e !i- i($ nev&ia e a !e *e u"e !a*"ina i!"a#$) a"$ nu "8ia*

!"u(i*ea '*& i(u#ui ;n(*e'*in e*ii e i-'&zi(u# 'e veni() ;n !"&'u# e a nu ;n"e(ini (en in a e !e a"e inve!(i ii '*& u"(ive -a*i i *i!"an(e. n "azu# ;n "a*e e!(e #u"*u nu e!(e '&!i9i#) a(un" una in(*e va*ian(e#e e i-inua*e a '*e!iunii i!"a#e) '*e"u- i a *i!"u#ui i!"a#) & "&n!(i(u!u!(*a7e*ea unei '$* i i-'&*(an(e a -a(e*iei i-'&za9i#e e #a i-'une*e.

A a "u- a- -ai e!"*i!) '&n e*ea -$*i($ a en&-enu#ui e evaziune i!"a#$ "&n u"e#a -i" &*a*ea veni(u*i#&* !(a(u#ui) a"e!( #u"*u e(e*-in


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6 n"e(ini*ea "&n(*u#ui i ;n"u*a@a*ea &*-e#&* e evaziune i!"a#$.Pu(e- !'une "$ evaziunea i!"a#$ a*e e e"(e i a!u'*a "&n(*i9ua9i#i#&* "a*e nu ; i

*e!'e"($ &9#i7a ii#e i!"a#e. Nea"8i(a*ea "*ean e#&* 9u7e(a*e e(e*-in$ un veni( -$*i( 'en( a7en(u# e"&n&-i") ;n!$ a"e!(a (*e9uie a!"un! 'en(*u a nu i e!"&'e*i($ a'(a e evaziune

i!"a#$) a!( e# a"e!(e veni(u*i nu -ai '*ezin($ va#&a*e) ne'u(


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-ai '&( i !u! inu(e) '*in u*-a*e iin a e"(a(e a"e#e "a(e7&*ii !&"ia#e "a*e au nev&ie e a"ea@u(&* inan"ia* a# !(a(u#ui.

A"e!( a'( '*& u"e e e"(e !&"ia#e ne7a(ive) "u- a* i !"$ e*ea !(an a* u#ui e via $ "a(e7&*ii#&* !&"ia#e "a*e nu 9ene i"iaz$ e !'*i@inu# !(a(u#ui) a" iuni e '*&(e!( !in i"a#-u#( !au -ai 'u in a!'*e.

n "azu# eBi!(en ei unei '*e!iuni i!"a#e *i i"a(e i ;n "&n i ii#e ;n "a*e i-'&zi(e#e !un '*ivi(e "a & ine"8i(a(e ;n via a i e*i i#&* "&n(*i9ua9i#i) a(un"i !e ;n(


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1'.'. E&/ /2/ 6$2) ) / 32/ &/%$7/%(2() +/ /*34)(%/ &)5 328

Fen&-enu# evaziunii i!"a#e e!(e un a"(&* i-'&*(an( "a*e 7ene*eaz$ ine"8i(a(e!&"ia#$ i ne;n"*e e*e in 'a*(ea "&n(*i9ua9i#i#&* ;n "eea "e '*ive (e 'u(e*i#e 'u9#i"e) a* '#u!) 7ene*eaz$ ne;n"*e e*e i ;n 'u(e*i#e 'i(i"e a#e 'e*i&a ei a"(ua#e) -ai a#e! ;n a"e#e 'u(e* 'i(i"e "a*e au ;n !a*"ina #&* 7uve*na*ea *e!'e"(iv$.

A a a*) '&n e*ea "*e!"u($ a en&-enu#ui e evaziune i!"a#$ a-'#i i"$ne-u# u-i*i#e "e($ eni#&* e(e*-ina(e e !en(i-en(u# ine"8i($ ii !&"ia#e i e"&n&-i"e) -ai eBa"( "&n i ii#e e"&n&-i"e ine7a#e 'en(*u i e*i i a7en i e"&n&-i"i) ia* a"e!( #u"*u a*e in #uen $ e&!e9i( e 'u(e*ni"$ a!u'*a evu iei !i!(e-u#ui 'i(i".

n "&n"#uzie) i-'&zi(u# "&n!(i(uie & '*e#eva*e eB"#u!iv inan"ia*$ i-'u!$ e !(a(a!u'*a 'e*!&ane#&* izi"e !au @u*i i"e) av


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CAPITOLUL !RE LEMENTAREA :URIDIC A EVAZIUNII FISCALE

2.1 ontraven iile prin prisma faptelor de evaziune fiscal

CONTRAVEN II PREVZUTE DE CODUL DE PROCEDUR FISCAL ;O9!.000 #ei) 'en(*u 'e*!&ane#e @u*i i"e % Pune*ea #a i!'&zi ie &*7anu#ui i!"a# a *e7i!(*e#&*) evi en e#&*) &"u-en(e#

a a"e*i i &*i"$*&* a#(&* ;n!"*i!u*i. O*7anu# i!"a# a*e *e'(u# !$ !i"i(e ;n!"*i!u*i 'e*!&ane "u "a*e "&n(*i9ua9i#u# a*e !au a avu( *a'&*(u*i e"&n&-i"e !au @u*i i"e.

O*7anu# i!"a# '&a(e !i"i(a 'une*ea #a i!'&zi ie a ;n!"*i!u*i#&* #a !e iu# !au &&-i"i#iu# i!"a# a# 'e*!&anei &9#i7a(e !$ #e '*ezin(e.

O*7anu# i!"a# a*e *e'(u# !$ *e in$) ;n !"&'u# '*&(e@$*ii ;-'&(*iva ;n!(*$in$*ii i!(*u7e*ii) &"u-en(e) a"(e) ;n!"*i!u*i) *e7i!(*e i &"u-en(e inan"ia*6"&n(a9i#e !au &

e#e-en( -a(e*ia# "a*e a"e &va a !(a9i#i*ii) ;n*e7i!(*$*ii i a"8i($*ii &9#i7a ii#&* i!"a#e "&n(*i9ua9i#i) 'e & 'e*i&a $ e -aBi-u- ,0 e zi#e. n "azu*i eB"e' i&na#e) "u a'*&9a*ea"&n u"$(&*u#ui &*7anu#ui i!"a#) 'e*i&a a e *e ine*e '&a(e i '*e#un7i($ "u -aBi-u- 0

zi#e. C&n(*i9ua9i#ii au &9#i7a ia !$ 'e*-i($ un" i&na*i#&* ;-'u(e*ni"i i e &*7anu# i!

'en(*u a e e"(ua & "e*"e(a*e #a a a #&"u#ui) '*e"u- i eB'e* i#&* &!i i 'en(*u a"ea!($ a" in(*a*ea a"e!(&*a 'e (e*enu*i) ;n ;n"$'e*i i ;n &*i"e a#(e in"in(e) ;n -$!u*a ;n "a*e a"e!( #u"*e!(e ne"e!a* 'en(*u a a"e "&n!(a($*i ;n in(e*e! i!"a#.

9 Ne*e!'e"(a*ea &9#i7a iei "&n(*i9ua9i#u#ui) #a ina#iza*ea in!'e" iei i!"a#e e e"#a*a ie !"*i!$) 'e '*&'*ia *$!'un e*e) in "a*e !$ *ezu#(e "$ au &!( 'u!e #a i!'&zi ie (&a

&"u-en(e#e i in &*-a ii#e !i"i(a(e 'en(*u in!'e" ia i!"a#$) ;n "a*e !e va -en i&na i a'(u# "$ au &!( *e!(i(ui(e (&a(e &"u-en(e#e !i"i(a(e i 'u!e #a i!'&zi ie e "&n(*i9ua9i# a*(

2>


29/57


a#in + 6 !e !an" i&neaz$ "u a-en $ e #a 1.000 #ei #a 1./00 #ei) 'en(*u 'e*!&ane#e izi"e) a-en $ e #a /.000 #ei #a >.000 #ei) 'en(*u 'e*!&ane#e @u*i i"e. " Ne u"e*ea #a ;n e'#ini*e a u*-$(&a*e#&* !e !an" i&neaza "u a-en $ e #a 2.000 #ei,./00 #ei) 'en(*u 'e*!&ane#e izi"e) i "u a-en $ e #a 12.000 #ei #a 14.000 #ei) 'en(*u 'e*!&ane#e @u*i i"e %

"&n(*i9ua9i#ii "a*e e! $ &a*$ (*anza" ii "u 'e*!&ane a i#ia(e) ;n ve e*ea !(a9i '*e u*i#&* e (*an! e*) au &9#i7a ia "a) #a !i"i(a*ea &*7anu#ui i!"a# "&-'e(en() !$ ;n(&"

i !$ '*ezin(e) ;n (e*-ene#e !(a9i#i(e e a"e!(a) &!a*u# '*e u*i#&* e (*an! e* a# "$*ui "&n e!(e a'*&9a( '*in &* in a# '*e e in(e#ui A7en iei Na i&na#e e A -ini!(*a*e Fi!"a#$.

;n "azu# ;n "a*e evi en e#e "&n(a9i#e i i!"a#e !un( inu(e "u a@u(&*u# !i!(e-e# e#e"(*&ni"e e 7e!(iune) 'e #


30/57


e eBe"u(a*e i "8e-a i #a (e*-ene#e iBa(e 'en(*u v1 200,) "u -& i i"$*i#e i "&-'#e($*i#e u#(e*i&a !e!an" i&neaz$ "u a-en $ e #a 12.000 #ei #a 14.000 #ei.

CONTRAVEN II) SANC IUNI PREVZUTE DE LE EA CONTA?ILITAT II NR. +2 1 1

2


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C&n!(i(uie "&n(*aven ii u*-$(&a*e#e% a ne'u9#i"a*ea !i(ua ii#&* inan"ia*e anua#e !e !an" i&neaz$ "u a-en $ e #a 2.000 #ei #a,0.000 #ei. 9 e ine*ea) "u &*i"e (i(#u) e 9unu*i -a(e*ia#e) (i(#u*i e va#&a*e) nu-e*a* i a#(e *e' &9#i7a ii) '*e"u- i e e"(ua*ea e &'e*a iuni e"&n&-i"e) $*$ !$ ie ;n*e7i!(*a(e ; "&n(a9i#i(a(e) !e !an" i&neaz$ "u a-en $ e #a 1.000 #ei #a 10.000 #ei. " nee e"(ua*ea u*-$(&a*e#&* &'e*a iuni !e !an" i&neaz$ "u a-en $ e #a 400 #ei #a /.000#ei%

1. inven(a*ie*ea2. ;n(&"-i*ea i au i(a*ea !i(ua ii#&* inan"ia*e anua#e ,. e'une*ea #a uni($ i#e (e*i(&*ia#e a#e Mini!(e*u#ui E"&n&-iei i Finan e#&* a !i(ua i

inan"ia*e anua#e4. e'une*ea u*-$(&a*e#&* e"#a*a ii%

o e"#a*a ie !"*i!$ "a*e ;n!& e (e !i(ua ii#e inan"ia*e) a a -ini!(*a(&*u#ui &* &na(&*u#ui e "*e i(e !au a#(ei 'e*!&ane "a*e a*e &9#i7a ia 7e!(i&n$*ii uni($ ii *e!'e '*in "a*e ; i a!u-$ *$!'un e*ea 'en(*u ;n(&"-i*ea !i(ua ii#&* inan"ia*e anua#e i "&n i*-$ "$%

'i(i"i#e "&n(a9i#e u(i#iza(e #a ;n(&"-i*ea !i(ua ii#&* inan"ia*e anua!un( ;n "&n &*-i(a(e "u *e7#e-en($*i#e "&n(a9i#e a'#i"a9i#eK

!i(ua ii#e inan"ia*e anua#e & e*$ & i-a7ine i e#$ a '&zi iei inan"ia* 'e* &*-an ei inan"ia*e i a "e#&*#a#(e in &*-a ii *e e*i(&a*e #a a"(ivi(a(ea e! $ u*a($K

'e*!&ana @u*i i"$ ; i e! $ &a*$ a"(ivi(a(ea ;n "&n i ii e "&n(inui(a(e. o e"#a*a(ie !"*i!$) "a*e ;n!& e (e !i(ua ii#e inan"ia*e anua#e "&n!i a(e)

'a*(ea a -ini!(*a(&*u#ui !&"ie($ ii6-a-a '*in "a*e ; i a!u-$ *$!'un e*ea 'en(*u ;n(&"-i*ea !i(ua ii#&* inan"ia*e anua#e "&n!i a(e i "&n i*-$ "$%

'i(i"i#e "&n(a9i#e u(i#iza(e #a ;n(&"-i*ea !i(ua ii#&* inan"ia*e anua

"&n!i a(e !un( ;n "&n &*-i(a(e "u *e7#e-en($*i#e "&n(a9i#e a'#i"a9i#eK!i(ua ii#e inan"ia*e anua#e "&n!i a(e & e*$ & i-a7ine i e#a a '&zi

inan"ia*e) a 'e* &*-an ei inan"ia*e i a "e#&*#a#(e in &*-a ii *e e*i(&a*e #a a"(i 7*u'u#ui.

/. ne*e!'e"(a*ea '*eve e*i#&* *e e*i(&a*e #a &9#i7a ia -e-9*i#&* &*7ane#&*a -ini!(*a ie) "&n u"e*e i !u'*ave78e*e e a ;n(&"-i i 'u9#i"a !i(ua ii#e inan"ia*e anua#e. ne*e!'e"(a*ea '*eve e*i#&* *e e*i(&a*e #a &9#i7a ia -e-9*i#&* &*7ane#&* e a -in

"&n u"e*e i !u'*ave78e*e a#e !&"ie($ ii6-a-a e a ;n(&"-i i 'u9#i"a !i(ua ii#e inan"ia*e anua#e "&n!i a(e !e !an i&neaz$ "u a-en $ e #a 10.000 #ei #a ,0.000 #ei.

,0


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CAPITOLUL "

STUDIU DE CAZ EVAZIUNEA FISCAL N ROMNIA NPERIOADA 1990 !01"

3.1 onsidera ii generale

P*in a"e!( !(u iu e "az a- &*i( !$ '*ezin( (*an!'une*ea n&*-e#&* Uniunii Eu*&'ene;n R&-


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veni(u*i !un( ;n @u* e 40Q. n 7ene*a# !e '&a(e '*e!u'une "a a"e!(e $*i un e *e &*-a e-ai avan!a($ au un !i!(e- i!"a# -ai 9un i & "e"(a*e a i-'&zi(e#&* !u'e*i&a*$. M&(ive#"a*e !(au #a 9aza a"e!(ei !i(ua ii ; i au *$ $"ini#e ;n%

"a#i(a(ea a -ini!(*a iei 'u9#i"eK

"a'a"i(a(ea e i-'#e-en(a*e a *e7u#i#&* i *e7#e-en($*i#&*K

7*a u# e (*an!'a*en $K

;n"#ina*ea i*-e#&* e a evi(a i-'&zi(e#e i e a a" i&na ;n e"&n&-ia !u9(e*an$K

in(en!i(a(ea #u'(ei ;-'&(*iva "&*u' iei "u e e"( e *e u"e*e a evaziunii i!"a#e K

!(*u"(u*a a(&*ii#&* i!"a#e.

Pi(i"a i!"a#$ ;n R&-


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i-'&*(an( e e"( a# a-

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r*2 22 00 100 90 >? 90 11 ? ? 9 10< @> 1 222 9> 199 0 29 ? ?1 93 2> >< ? >1 1 1 ??


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PI? +/>) >4>)2 +1)/ 1)> >1+)> > )+ +00)0 >/1)2 >1/), >0 ) >21)2 > 2)2 >C&n!u-

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EB'#&zia ini ia#$ a a"e!(eia !e a(&*eaz$ #i9e*a#iz$*ii '*e u*i#&*) a* un e e"( i-'&;# a*e :i a'(u# "$ !6a &*i( evi(a*ea even(ua#e#&* ne-u# u-i*i !&"ia#e 7ene*a(e e :&-a@&9!e*v$ in (a9e# "$ ;n '*i-$ az$ 1 , in #a ia "&n(inu$ !$ "*ea!"$ a'&i (in e !$ ;:i *ev

'e &n u# "&n(inu$*ii !u9ven i&n$*ii '*e u*i#&* u(i#i($ i#&* :i a 'i(i"ii -&ne(a*e *vezi Ta9e#u# 1) ;n anu# 1 , "*e:(e*ea a7*e7a(u#ui -&ne(a* M2 e!(e !en!i9i# in e*i&a*$

in #a iei . n '#u!) *a(a &9


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!(i-u#a(e i-'&*(u*i#e) #u"*u &a*e"u- "&e*en( a"$ !e "&n!i e*$ a'(u# "$ '*& u!e#e na i&e*au '*ivi(e) une&*i ne-&(iva() "a iin in e*i&a*e "a#i(a(iv "e#&* in i-'&*() "a*e e*au '*e#a "&n!u-. n!$) in anu# 1 /) "u*!u# va#u(a* a &!( ;n "&n(inua*e u(i#iza() ;n!$ "u & in(en-ai *e u!$) "a an"&*$ an(iin #a i&ni!($) "eea "e a 7ene*a( "*e:(e*ea e i"i(u#ui eB(e*n.

n in(e*va#u# 1 >62000 'i(i"a e"&n&-i"$ a &!( "a*a"(e*iza($ e in"&e*en $) (&&!( ini ia(e & !e*ie e *e &*-e u*e*&a!e "e au 'e*-i! u#(e*i&* 200162002 *ea#iza*

"*e:(e*i e"&n&-i"e !u!(ena9i#e. n anu# 1 > e!(e evi en($ & "&n(*a" ie a !u'*a e 'i7&nu#ui &9ie"(iv) a(&*a($ *$9u ni*ii (en!iuni#&* e"&n&-i"e a"u-u#a(e ;n anu# e#e1 . U(i#iza*ea "u*!u#ui va#u(a* "a an"&*$ an(iin #a i&ni!($ a u! #a & *a'i $ "*e"u*!u#ui u'$ a#e7e*i) "a*e !6a *$! *


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!"$zu( (*e'(a( !u9 '*a7u# 8i'e*in #a i&ni!(. E!(e a ev$*a( ;n!$ "$ "e#e -ai i-'&*(an(e a@u!($*"&*e"(ive avu!e!e*$ e@a #&") ;n 'e*i&a e#e an(e*i&*e.

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Du'$ 20046200 'i(i"a i!"a#$ !6a !"8i-9a( u*-


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*e7i-u# TVA i O* &nan a '*ivin a""ize#e in e9*ua*ie 2000 . 21 De a!e-enea) anu# 2001 aa u! i e# une#e -& i i"a*i '&zi(ive ;n &-eniu# i-'&zi($*ii in i*e"(e. Un i-'&*(an( 'a! #6a"&n!(i(ui( "&n!i a*ea *e7#e-en(a*i#&* '*ivin a""ize#e) #a !


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eB'#i"i( '&!i9i#i(a(ea "*e (e*ii "8e#(uie#i#&* e 'e*!&na# ;n ve e*ea *e;n(*e7i*ii !a#a 'e*!&na#u#ui 9u7e(a*. U#(e*i&*) "u &"azia '*i-ei *e"(i i"$*i 9u7e(a*e in au7u!( 2012) nin($ e e i"i( a &!( !(a9i#i($ #a un nive# e 2)2/Q in PI?.La nive#u# eBe"u iei 9u7e(a*e ;n !(an a* e #"( ) e i"i(u# 9u7e(a* ;n*e7i!(*a( !6a !i(ua( #a unnive# e 2)/Q in PI?) e'$ i*ea in(ei ini ia#e av


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!e-ni i"a(iv -ai -i"$ e"


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"a*e u"e #a & *e u"e*e a "*ean e#&* in TVA ;n"a!a(e e !(a() i a"u*a(e ea a(e#&* "&n(u*i#e na i&na#e) 'e 9aza "$*&*a e!(e e!(i-a( TVA (e&*e(i".

TVA (e&*e(i" e!(e "uan(i i"a( '*in i en(i i"a*ea a"e#&* "a(e7&*ii e "8e#(uie#i "a*(*e9ui !$ 7ene*eze TVA ina# ne*a-9u*!a9i#. La nive# -a"*&e"&n&-i") a"e!(e "8e#(uie#i !e '&;-'$* i ;n (*ei -a*i "a(e7&*ii%

C'!($/$& f !"& "& '(p' )r &'r p'p$&" e " / ! (tr" &'r p$%& #e . C8e#(uia#a

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a"8izi ii#e e 9unu*i in "&-e* ) eB"#uz


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"azu# ;n "a*e a"8izi ii#e nu !un( u(i#iza(e ;n "&n!u- in(e*-e ia* 'en(*u '*& u"e*ea e-$* u*i (aBa9i#e "u TVA. F'r/"re" %r$t) e #"p t"& f 8 :FBCF; : !+e(t ; e e"(ua($ e "&-'anii ne'#$(i(&a*e

e TVA !au "a*e '*& u" 9unu*i i !e*vi"ii eB"e'(a(e e #a '#a(a TVA. F?CF *e'*ezin($va#&a*ea 9unu*i#&* e &!in $ ;n e#un7a($ a"8izi i&na(e e uni($ i#e '*&*ezi en(e 'en(*u a i u(i#iza(e ;n '*&"e!u# e '*& u" ie 'e & 'e*i&a $ -ai -a*e e un an '*e"u- :i va#&a*ea 9unu*i#&* :i !e*vi"ii#&* ;n"&*'&*a(e ;n 9unu*i#e e "a'i(a"8izi i&na(e.

Vu-u# (&(a# a# (*anza" ii#&* 'u*($(&a*e e TVA ne e u"(i9i#$ !e &9 ine '*in ;n!u(*anza" ii#&* 'u*($(&a*e e TVA ne e u"(i9i#$ "a#"u#a(e 'en(*u ie"a*e (i' e u(i#iza*e ;n

"&n!u- ina#) "&n!u- in(e*-e ia* :i F?CF .

C&n(*i9u ii#e #a a!i7u*$*i#e !&"ia#e "&n(*i9uie "u "i*"a 24Q #a evaziunea i!"a#$ (&(a '*in"i'a# '*in in(e*-e iu# en&-enu#ui e -un"a #a ne7*u !a#a*ia i ;n e"&n&-ia !u9(e*an$A"e!(a '&a(e i e!(i-a( 'e 9aza a(e#&* INS "u '*ivi*e #a nu-$*u# e !a#a*ia i 'e 9aza An"8e(eia!u'*a &* ei e -un"$ ;n 7&!'& $*ii AMI O :i nu-$*u# e !a#a*ia i in "e*"e(a*ea !(a(i!( '*ivin "&!(u# &* ei e -un"$ ;n uni($ i#e e"&n&-i"&6!&"ia#e. La nive#u# anu#ui 2012) ;n R&e*au "i*"a 1)4/ -i#. !a#a*ia i #a ne7*u ) *e'*ezen(


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Pen(*u !e"(&*u# &*-a# !e a*e ;n ve e*e a9&* a*ea !u9*a'&*($*ii u(i#iz$*ii &* ei e '*e"u- :i a evaziunii i!"a#e e "$(*e !&"ie($ i#e ne inan"ia*e) "u i-'a"( ;n !u9*a'&*(a*eava#&*ii a $u7a(e 9*u(e.Eva#ua*ea &* ei e -un"$ ne;n*e7i!(*a(e = -un"a #a ne7*u 6 *e'*ezin($ "ea -ai i-'&*(an( 'a*(e a e"&n&-iei ne&9!e*va(e. Me(& a &!i($ !e 9azeaz$ 'e "&-'a*a*ea "e*e*ii :i & e*(e-un"$ "u !"&'u# e a i en(i i"a 'e*!&ane#e "a*e *ea#izeaz$ & a"(ivi(a(e #e7a#$ ;n(*6& uni(a(e!e"(&*u# &*-a#) a* nu !un( e"#a*a(e au(&*i($ i#&*. E!(i-a*ea & e*(ei e &* $

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* Calcule Consiliul fscal pe baza datelor INS cu privire la consumul mediu anual pe

locuitor, la principalele produse alimentare i buturi. Consumul mediu anual de buturi

disponibilul de consum!, pe locuitor reprezint cantit"ile de buturi alcoolice i

nealcoolice, consumate de un locuitor, #n perioada de re$erin", indi$erent de sursa de

aprovizionare comer" cu ridicata, comer" cu amnuntul, restaurante, cantine, produc"ia proprie etc.! i de locul unde se consum %ospodrii individuale, restaurante, cantine,

co$etrii, %ospodrii institu"ionale etc!.

** Calcule Consiliul fscal pe baza datelor companiei de cercetare de pia& Novel

'esearc( ))).novelresearc(.ro! cu privire la comer"ul ilicit cu "i%arete #n perioada ++ -

+ , datelor de consum de "i%arete pe locuitor disponibile la /r%aniza"ia 0ondial a

Snt"ii 12/!, Tobacco3tlas.or% 1orld 4un% 5oundation i 3merican Cancer Societ6!,

precum i datelor disponibile la INS cu privire la c(eltuielile de consum ale %ospodriilor

popula"iei pentru perioada anterioar anului ++ .

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Pe 9aza "a#"u#e#&* C&n!i#iu#ui i!"a# a e*en(e evaziunii i!"a#e) !e '&a(e "a#"u#a un 7*"&n &*-a*e #a '*in"i'a#e#e i-'&zi(e :i (aBe) "a *a'&*( ;n(*e veni(u*i#e ;n"a!a(e e e"(iv #a 9u7e( veni(u*i#e (e&*e(i"e "a*e in"#u evaziunea i!"a#$ :i veni(u*i#e ;n"a!a(e ;n -& e e"(iv . Pe* (7*a u# e "&n &*-a*e #a '#a(a i-'&zi(e#&* :i (aBe#&* a &!( ;n 2012 #a nive#u# e 4),Q) ;n u

;-9un$($ i*e a $ e 2010 "


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6 "*ea*ea unui T*i9una# e A'e# in e'en en( 'en(*u TVA i a""ize 'en(*u a a!i7u*a &"&n(*a'&n e*e A -ini!(*a iei i 'en(*u a a ;n"*e e*e ;n a -ini!(*a*ea @u!(a a #e7i

i!"a#eK6 a &'(a*ea un&* #e7i !au *e7#e-en($*i 7ene*a#e ;-'&(*iva evi($*ii '#$ ii i-'&zi(e#&

AR ;n !'e*an a "$ a"$ (&( -ai -u#(e i*-e !e v&* "&n &*-a n&*-e#&* #e7a#e) ev&* u*-$*i !$6 i #i-i(eze 'ie* e*i#e '*in eB'#&a(a*ea #a"une#&* in #e7ea i!"a#a. E!( '*&7*e! na(u*a# e #a evaziune #a evi(a*e i a"$ a"e!(e AR v&* i a &'(a(e) ni"i

i*-a nu '&a(e !'une "$ a (e'($*i#e !a#e #e7i(i-e 'e*-i!e e a"e!(e nea@un!u*i a#e #e7iiau &!( ;n"$#"a(e.

E i"ien a -$!u*i#&* -en i&na(e -ai !u! e'in e) e a!e-enea) e "&n(eB(u# 'i(i") ;n !en!u# "$ '*in"i'a#ii a"(&*i 'i(i"i a* (*e9ui !$ ie "u a eva*a( i-'#i"a i ;n #u'(a ;-'&(*iva "&*u' iei i

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P/% ( TVA(*e9uie !$ !e *ea#izeze % !"8e-$ iB$ e i-'&zi(a*e 'en(*u i*-e#e -i"i) 'en(*u a & e*i a"e!(&*a & &'&*(uni(a(e

e a in(*a ;n e"&n&-ia &*-a#$K -ai -u#() eB'e*ien a a*a($ "$ +0Q in veni(u*i#"e"(a9i#e !un( a!i7u*a(e e '*i-e#e 2/Q in i*-e "a "i *a e a a"e*i) "eea "e!u7e*eaz$ "$ & a!( e# e !"8e-$ a* e#i9e*a un" i&na*i#&* i!"a#i -ai -u#(e *e!u 'en(*u a !e &"u'a e e"&n&-ia nea7*$ i 'en(*u a6 i eBe*"i(a "&n(*u# a!u'*a ;n(*e'*in e*i#&* -ai '*& i(a9i#eK

-ai 9una e ini*e a %

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6 "*ea*ea i i-'#e-en(a*ea unui !i!(e- "a*e !$ a'#i"e !(*a(e7ii i e*i(e 'en(*u (i'u*i e n&n6"&n &*-i(a(e i e*i(e.P/% ( 3 )4/(*e9uie !$ !e *ea#izeze %

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22. XXX Ra'&*(u# anua# 'e anu# 2012 a &!( a'*&9a( e P*e:e in(e#e C&n!i#iu#ui "&n &*- '*eve e*i#&* a*(. 4,) a#in 2 ) #i(. in Le7ea n*. 2010) ;n u*-a ;na"e!(uia e "$(*e -e-9*ii C&n!i#iu#ui '*in v&() ;n :e in a in a(a e 12 !e'(e-9*ie201,.

2,. XXXEB(*a! in Me(& &7ia e e#a9&*a*e a "&n(u*i#&* na i&na#e ne inanR&-

EVAZIUNEA FISCALA INTRE 1990-2010.doc

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