Infracţiuni specifice domeniului afacerilor prevăzute în legi speciale. Evaziunea fiscală în mediul de afaceri

Consilier juridic Elena-Irina RAHIMIAN (CÎRCIUMARU)

Ministerul Transporturilor şi Infrastructurii

Doctorand, Şcoala Doctorală Drept

Academia de Studii Economice Bucureşti

ABSTRACT

The businessman - professional trader, natural or legal person, belongs to different categories of legal relationships: civil, fiscal, labor law, administrative, financial. The same professional trader can also enter into criminal legal relationships, where the state holds him responsible for violating the law. The penal policy of each state aims to take the necessary criminal legislative measures to maintain economic and social structures and to protect citizens’ confidence in them. In the field of business, crime creates great national damage, endangering the development of the state from a social and economic point of view. Business criminal law, given the sanctions that are specific to it, is the only...