THE INTERDEPENDENCE BETWEEN FISCAL PUBLIC POLICIES AND TAX EVASION

Armenia Androniceanu (), Rodica Gherghina () and Marilena Ciobana?u ()
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Armenia Androniceanu: The Bucharest University of Economic Studies, Romania, Associate Researcher, University of Social Sciences, Lodz, Poland
Rodica Gherghina: The Bucharest University of Economic Studies, Romania
Marilena Ciobana?u: Titu Maiorescu University, Bucharest, Romania

REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, 2019, vol. 2019, issue 32, 32-41

Abstract: The importance of studying tax evasion derives from its effects. The state budget of public revenues, which could be used to finance public health services, education, public order and safety, etc., is being damaged by evasion. At the same time, tax evasion also has negative effects in the market economy, generating unfair competition. The study of tax evasion is of major relevance in determining the degree of economic, social and even cultural development of a country. The analysis of tax evasion aims at identifying the causes that lead to tax evasion, as well as identifying new solutions for higher voluntary compliance. The work is focused on the analysis of the causes and effects that will indicate the possible solutions to be applied in order to reduce the phenomenon of evasion tax. The results of the research show the impact of fiscal policies on the economy and the ways in which the reduction of tax evasion generates a considerable increase of the macroeconomic indicators that characterize the economy of a country.

Keywords: fiscal policy; business environment; fiscal evasion. (search for similar items in EconPapers)
JEL-codes: G28 H2 H3 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (11)

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Persistent link: https://EconPapers.repec.org/RePEc:rom:rampas:v:2019:y:2019:i:32:p:32-41

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