Analysis of Tax Evasion in Romania in the Period 2009 – 2012

Sorin Adrian Ciupitu ()
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Sorin Adrian Ciupitu: "Dimitrie Cantemir" Christian University

Knowledge Horizons - Economics, 2013, vol. 5, issue Special 1, 87-91

Abstract: Tax evasion is one of the most complex social - economic phenomena of an utmost importance that the states are facing today and whose unintended consequences seek to limit as much as possible and whose eradication being basically impossible to fulfill.

Keywords: Tax evasion; taxpayer; tax regulations; tax audit (search for similar items in EconPapers)
JEL-codes: H26 (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (1)

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