TAX EVASION AND THE FIGHT AGAINSTIT

G. Sebastian Ph. D Student Perpelea
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G. Sebastian Ph. D Student Perpelea: University of Craiova Faculty of Economics and Business Administration Craiova, Romania

Annals of University of Craiova - Economic Sciences Series, 2011, vol. 4, issue 39, 243-250

Abstract: Tax evasion is a complex soclo-economic phenomenon of the utmost importance, that states are facing today and seeks to limit its undesirable consequences as much as possible, eradication is virtually impossible. The effects of tax evasion are directly reflected on the levels of tax revenues, leading to distortions in the market mechanism and contribute to social inequities due to “access” and “inclination” tax evasion from various taxpayers. These adverse events to the tax evasion are not confined to that, and the state should concern itself systematically and effectively to prevent and limit tax evasion.

Keywords: critical; tax evasion, taxation, fiscal control, enforcement procedures, tax audit. (search for similar items in EconPapers)
JEL-codes: H21 H26 H71 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:1:y:2011:i:8:p:243-250

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