INTERNAL AND EUROPEAN MEASURES OF COMBATING TAX EVASION

Andreea Mihaela Corici
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Andreea Mihaela Corici: UNIVERSITY OF CRAIOVA, ROMANIA

Annals - Economy Series, 2018, vol. 3, 179-185

Abstract: Tax evasion is a subject increasingly approached by the Romanian authorities-through the desire to prevent and combat it, as well as by the Member States of the European Union, which are looking for the most effective methods of preventing and combating tax fraud. It can be seen as a "struggle" between authorities, who want to prevent and combat tax evasion by any means, and the natural or legal persons who continually invent new ways of circumventing their tax obligations. The apparent intention of taxpayers to fraud the law results in large losses to state budgets, as well as increased unfair competition between individual taxpayers and increased financial pressure for individual taxpayers who consistently comply with their tax obligations.

Keywords: Tax evasion; fighting measures; tax system; legislation (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2018:v:3:p:179-185

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