TAX EVAZION AND CORRUPTION.MAJOR IMPEDIMENTS IN THE DEVELOPMENT OF ROMANIAN ECONOMY

Ionel Militaru and Ionel Mandescu
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Ionel Militaru: University of Craiova Faculty of Economics and Business Administration
Ionel Mandescu: University of Sibiu “Lucian Blaga” Faculty of Economics

Annals of University of Craiova - Economic Sciences Series, 2011, vol. 1, issue 39, 69-75

Abstract: Tax evasion is one of economic phenomen-social complex of most importance that states face today and unintended consequences which seeks to limit as much as possible, eradication is impossible. She has a direct effect on levels of tax revenues and immediately, which leads directly to imbalances in market mechanisms and the enrichment, unlawfully and practitioners of this method of fraud affecting the state and ultimately each of us, honest taxpayers. Fraud produced at the expense of public budgets amid corruption, at the lower lever to the higher level, where we already discuss government officials, politicians or even trust the media that influence important decisions based on interests, is a reality of which passed on the economy should not be neglected.

Keywords: critical; tax evasion, corruption, taxation, illegal incomes, measures to prevent and combat (search for similar items in EconPapers)
JEL-codes: E01 K29 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:1:y:2011:i:39:p:69-75

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