Indicators That Influence the Level of Tax Evasion at International Level

Oprea Visan Roxana-Veronica ()
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Oprea Visan Roxana-Veronica: University of Economic Studies, Bucharest, Romania

Proceedings of the International Conference on Business Excellence, 2025, vol. 19, issue 1, 2127-2138

Abstract: Tax evasion is the intentional and unlawful underpayment or non-payment of taxes by individuals or organizations, often achieved through misrepresentation, concealment, or fraudulent reporting. It distorts the economic system, resulting in inefficiencies such as diminished government income, heightened tax costs on complying taxpayers, and suboptimal resource allocation. The purpose of this article is to provide an illustration of the characteristics of tax evasion at the national level in comparison to other countries throughout the world. The initial section of the paper presents data at the Romanian level, specifically indicators from the Directorate General for Tax Fraud from the period 2014 to 2023, while the subsequent section provides international data, specifically indicators from the World Bank and Transparency International from the period 2012 to 2019. The key objective of this article is to conduct an empirical investigation into the impact that specific indicators have on Gross Domestic Product and Economic Growth at the global level. This study employs the econometric technique of multiple regression using panel data to elucidate the influence of certain indicators on Gross Domestic Product and Economic Growth, as well as the nature of the relationships among the variables. During the time period under consideration, the findings suggest that the selected measures have a significant and positive impact on both the Gross Domestic Product and the rate of Economic Growth.

Keywords: tax evasion; tax control; tax fraud; corruption; indicators; worldwide (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:poicbe:v:19:y:2025:i:1:p:2127-2138:n:1024

DOI: 10.2478/picbe-2025-0165

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