Causes of impunity and causes for the reduction of penalties in case of comitting the crime of tax evasion

The offenses of tax evasion are associated with a high degree of social danger due to the immediate economic consequences but also to the longterm consequences on local or national budget, reason for which the legislature has chosen high limits for prison sentences in Law no. 241/2005. Nevertheless, several causes of impunity respectively causes for the reduction of sentencesare settled in case of offenses of tax evasion. Starting from the closely resembling criminal institutions the provisions of article 10, article 11 and article 12 of law No. 241/2005 do not represent true causes of impunity or reduction of sentences. The provisions contained in Chapter III of the Law no.241/2005 are new compared to the previous settlements of Law no.87/1994, but such a new regulation is useful and appropriate, since on the one hand, it liaises with other laws concerning the commercial area where we can find evasion, and on the other hand, the legislator settles over punishments in case of offering total compensation for the damage caused by all evasion