STUDY ON TAX COMPLIANCE AND DETECTION OF POSSIBLE TAX EVASION BEHAVIOR

Mihaela Tulvinschi ()
Additional contact information
Mihaela Tulvinschi: Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2024, vol. 12, issue 1, 142-148

Abstract: The topicality of the chosen research topic results from the negative impact that tax evasion has on the collection of tax revenues to the state budget. Combating the evasion phenomenon is an urgency to ensure economic growth, equity in distribution and social stability. The purpose of this study is to present an overview of the situation and a perspective on tax evasion. The objectives proposed to achieve this goal are: analysis of the specialized literature to identify research trends on tax evasion; tax risk analysis based on economic and financial indicators; creation of an econometric model to authenticate the link between various operating expenses and turnover, trying to detect possible evasive behaviours. The results of the study lead to the conclusion that tax evasion could be prevented by early identification of cases of tax non-compliance.

Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.accounting-management.ro/getpdf.php?paperid=34_20 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:12:y:2024:i:1:p:142-148

Access Statistics for this article

European Journal of Accounting, Finance & Business is currently edited by Stefan cel Mare University of Suceava, West University of Timisoara

More articles in European Journal of Accounting, Finance & Business from "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Liviu Scutariu ( this e-mail address is bad, please contact ).