Factors Generating Tax Evasion in Romania

Alia Gabriela Duta, Iudit Fodor and Octavian Perpelea
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Octavian Perpelea: University of Craiova

Finante - provocarile viitorului (Finance - Challenges of the Future), 2011, vol. 1, issue 13, 138-145

Abstract: Analyzing tax evasion genesis features in our country we find that legal and administrative factors as well as economic ones have a combined action on the tax evasion decision form the economic agent, its use or not, being an internal option, personal to each taxpayer, which is related to his perception of the exogenous variables, taken as a whole.

Keywords: tax evasion; corruption; gdp per capita (search for similar items in EconPapers)
JEL-codes: H21 H26 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2011:i:13:p:138-145

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