Tax Lottery Receipts in Romania, a Different Approach to Fight against Tax Evasion

DragoÈ™ Mihai Ungureanu () and Elena-Doina Dascalu ()
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DragoÈ™ Mihai Ungureanu: Spiru Haret University, Faculty of Economic Sciences, 46 G Fabricii Str., District 6 Bucharest, Romania, Tel: 021 3169785

International Conference on Economic Sciences and Business Administration, 2015, vol. 2, issue 1, 267-275

Abstract: This paper aims to present and explain the newly implemented measure of organizing a Tax Lottery Receipts in Romania, in orderto combat tax evasion by raising awareness among consumers and make them responsible when purchasing any goods.The lottery proposes an approach to strengthen the fiscal voluntary conformation by stimulating financially those who promote respecting the law – asking for the fiscal receipt, and helpthe fiscal authorities this way in the fight against tax evasion, contrasting at the same time with punishing those who do not respect it – not issuing fiscal receipts.

Keywords: fiscal receipt; tax evasion; fiscal voluntary conformation. (search for similar items in EconPapers)
JEL-codes: E60 E62 H20 H26 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (2)

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