CAUSES, FACTORS AND WAYS OF COMBAT TAX EVASION

Andreea Mihaela Corîci (Ilincuta)
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Andreea Mihaela Corîci (Ilincuta): University of Craiova Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2015, vol. 2, issue 43, 306-311

Abstract: Tax evasion is a complex phenomenon faced by all member economies, regardless of geographic position. Committing this crime and related crimes they attract undesirable economic consequences. The temptation circumvention of the law is becoming bigger for taxpayers whose taxes are imposed increasingly higher. Fiscal bodies faced a growing phenomenon as a snowball.

Keywords: tax evasion; underground economy; tax fraud; prejudice; ghost companies (search for similar items in EconPapers)
JEL-codes: K10 K20 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:2:y:2015:i:43:p:306-311

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