Tax Evasion Causes and Prevenience or Rebutment Way of Tax Dodger Phenomenon

Corina Nichitcin

Studies and Scientific Researches. Economics Edition, 2010, issue 15

Abstract: Tax evasion phenomenon, having negative impact on many levels, must be constantly pursued in order to minimize tax circumvention and control section in the issue of tax fraud. From international theory and experience it is known that normal functioning of market economy is conditioned by promotion of certain efficient policies and adequate legislation implementation. So, as Republic of Moldova is no exception among countries where tax evasion is, the study of this subject is up-to-date and it is required for presenting these problems at national and international levels.

Keywords: Tax evasion; tax elusion; tax fraud; tax facilitations; taxes; assessments; fiscal control; legislation; education tax; liability; revenue authority (search for similar items in EconPapers)
JEL-codes: H26 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:bac:fsecub:10-15-18

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