A WAY TO REDUCE TAX FRAUD: THEORETICAL ASPECTS

Iulia CĂPRIAN Universitatea de Stat din Moldova

Abstract

In this thesis we propose a way of optimization of the relationship between the function that determines the tax amount and the one that determines the amount of the fine for the fraud that has been committed. The escalation of this relationship could increase budget incomes, could also reduce financial efforts of tax control organizations, reduce tax frauds. This could also create an autonomous system an autonomous system that has full control of financial incomes. Also, we bring arguments for reducing the tax amount and for the major increase in fines against the frauds that have been committed. Keywords: contributor, tax, incomes, costs, tax fraud, tax evasion, self-control, taxes, state budget, tax control, fiscal code, accounting, appeal.In this thesis we propose a way of optimization of the relationship between the function that determines the tax amount and the one that determines the amount of the fine for the fraud that has been committed. The escalation of this relationship could increase budget incomes, could also reduce financial efforts of tax control organizations, reduce tax frauds. This could also create an autonomous system an autonomous system that has full control of financial incomes. Also, we bring arguments for reducing the tax amount and for the major increase in fines against the frauds that have been committed. Keywords: contributor, tax, incomes, costs, tax fraud, tax evasion, self-control, taxes, state budget, tax control, fiscal code, accounting, appeal.%MCEPASTEBIN%