8   Artículos

 
en línea
César Pérez López, María Jesús Delgado Rodríguez and Sonia de Lucas Santos    
The goal of the present research is to contribute to the detection of tax fraud concerning personal income tax returns (IRPF, in Spanish) filed in Spain, through the use of Machine Learning advanced predictive tools, by applying Multilayer Perceptron neu... ver más
Revista: Future Internet    Formato: Electrónico

 
en línea
Andrés Blanco     Pág. 33 - 56
Lo que se llama fraude a la ley es una confrontación de estrategias. De un lado,se aprovecha el formalismo de las categorías jurídicas y el modelo argumentativo exegético que impera en la práctica de los juristas para eludir una prohibición legal evitand... ver más
Revista: Revista de Derecho Público    Formato: Electrónico

 
en línea
Brindusa Tudose,Constantin Strapuc    
In the last decades, tax fraud has grown, being catalogued as a serious impediment in the way of economic development. The paper aims to make contributions on two levels: a) Theoretical level - by synthesis methodologies for estimating tax fraud and b) E... ver más
Revista: Studies and Scientific Researches: Economics Edition    Formato: Electrónico

 
en línea
Doina Pacurari    
Entrepreneurs usually seek for solutions to reduce their tax burden. We can speak about tax optimization as long as these solutions are in accordance with the law; if they are not, they obviously fall into the area of fiscal fraud. This paper addresses t... ver más
Revista: Studies and Scientific Researches: Economics Edition    Formato: Electrónico

 
en línea
Corina Nichitcin    
Tax evasion phenomenon, having negative impact on many levels, must be constantly pursued in order to minimize tax circumvention and control section in the issue of tax fraud. From international theory and experience it is known that normal functioning o... ver más
Revista: Studies and Scientific Researches: Economics Edition    Formato: Electrónico

 
en línea
Silvia Lazarescu (Marinescu)     Pág. pp. 44 - 48
In the literature, controversies have arisen concerning the link between accounting and fiscal evasion, which are the object of debates among specialists from different specialized organizations from many countries. Under the term of ?creative accounting... ver más
Revista: Studies and Scientific Researches: Economics Edition    Formato: Electrónico

 
en línea
Mircea Muntean,Doina Pacurari     Pág. pp. 56 - 60
Fiscal policy constitutes ? within the state's economic policy ? a system by means of which the taxes and duties owed to the country's consolidated budget are established and collected. Taking into account the role fiscal policy has been playing since Ro... ver más
Revista: Studies and Scientific Researches: Economics Edition    Formato: Electrónico

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