Tax Risk—A Vital Legal-Economic Category for Strengthening Fiscal Control

Ionel Bostan ()
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Ionel Bostan: Faculty of Law and Public Administration, “Stefan cel Mare” University, 13 Universitatii, 720229 Suceava, Romania;

Logos Universalitate Mentalitate Educatie Noutate - Sectiunea Drept/ Logos Universality Mentality Education Novelty - Section: Law, 2025, vol. 13, issue 1, 53-73

Abstract: Our study explores the concept of tax risk through a multidisciplinary approach, integrating legal, economic, and public policy perspectives, within the context of Romania’s current macroeconomic priorities—focused on the sustainable consolidation of public finances and fiscal modernization. In order to analyze the role of tax risk in enhancing revenue collection efficiency and improving institutional performance, the author employs both qualitative and quantitative methods, using official data provided by NAFA (National Agency for Fiscal Administration), the Ministry of Finance, and the SAI Romania. The research succeeds in identifying the main economic and fiscal vulnerabilities that exacerbate non-compliance risks. It also highlights the structural reforms implemented at the level of the tax administration, particularly the transition toward risk-based management, the facilitation of voluntary compliance, and digital transformation. The empirical sections examine the evolution of NAFA’s inspection and anti-fraud activities, the outcomes associated with the risk-based audit model, as well as the institutional impact of tax gap estimations and evaluations conducted at the European Union level. The paper argues that improved tax risk management contributes not only to reducing the budget deficit and curbing tax evasion, but also to strengthening Romania’s capacity to meet European convergence criteria and to ensure macroeconomic stability. The study concludes that redefining tax risk as a central tool in public revenue administration marks a necessary transition toward a modern, responsive, and transparent fiscal system.

Keywords: fiscal control; tax risk; compliance management; NAFA; public revenue; digital transformation; tax administration reform. (search for similar items in EconPapers)
JEL-codes: A23 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:lum:rev13d:v:13:y:2025:i:1:p:53-73

DOI: 10.18662/lumenlaw/13.1/98

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