PLANIFICAREA FISCALĂ ILEGALĂ PRIN ACŢIUNI CARE SUNT RECUNOSCUTE CRIMINALE ÎN CONFORMITATE CU LEGISLAŢIA FISCALĂ

Lilia GÎRLA, Udi RAHMANI* State University of Moldova *Owner of the Rental Property Companies, Israel

Rezumat

The article discusses actions that defined as criminal according to tax authorities and the relation between them and illegitimate tax planning, including details of the legitimate activities permitted by law and that are not deemed as illegal. An emphasis was given to the rate of tax evasions in compared to other states around the world and the way the states of Israel and Moldova treats the phenomenon of non-legitimized tax planning, in contrast to actions taken by states around the world to eradicate this phenomenon. The findings of this article prove initially that this phenomenon is worldwide, and that any state has really found a magic solution for this issue. However, there are number of measures that can significantly reduce the phenomenon, and this is by prohibiting the execution of transactions in large amounts of cash. Keywords: legitimate tax planning, tax fraud, breaches in law, tax evasion, tax policy, tax obligations.