Conceptual Approaches of the Relation between Tax Evasion and Tax Burden

Vasile Birle and Mihai Bãnicã
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Vasile Birle: Technical University of Cluj-Napoca, Romania
Mihai Bãnicã: Technical University of Cluj-Napoca, Romania

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Abstract: The degree to which fiscal policies are attuned to the real economy can be assessed more precisely from the perspective of tax burden: a) the convergence of the rate of tax burden with the taxpayer’s ability to bear taxation, and b) the loss of income as an effect of changes in tax burden. Identification, analysis and detailed knowledge of the impact of tax burden on the tax evasion rate provides decision-makers proper arguments when deciding upon corrections to the specific legislation. I consider that the government should show more interest in these conditionings, which should benefit both the government and the taxpayers, in such a way that fiscal relations at this level become normal and efficient. The relation tax burden/tax evasion is one of conditioning, with directly proportional impact. From this perspective, associating the concepts may be of special interest both for the government and for the taxpayers. Why? For at least the following reasons: tax efficiency (higher budget cashing in with constant or lower costs), tax equity (an optimal dose of taxation in relation to the tax capacity) and fiscal responsibility (a more active voluntary conformation).

Keywords: tax burden; tax evasion; fiscal coefficient; public finances (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:tkp:mklp18:355-360

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