METHODS FOR MEASURING FISCAL FRAUDAND EVASION

Lia Pricope (Sabou) and Sorin Nicolae Borlea
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Lia Pricope (Sabou): University of Oradea
Sorin Nicolae Borlea: University of Oradea

Annales Universitatis Apulensis Series Oeconomica, 2024, vol. 1, issue 26, 10

Abstract: Tax fraud and evasion are essential and perennial topics in the tax field, and have major effects on both global economies and public finances. In order for the fight to fight and the establishment of effective policies to protect public revenues to be effective, it is necessary to identify and measure the determining factors of fraud and evasion. In this article, we consider a justification approach that argues the necessity of studying the determinants, emphasizing the presentation of theoretical justifications and the discussion of methodological issues related to the measurement of these phenomena.

Keywords: fiscal fraud; evasion; empirical studies; tax policies; econometric estimation models; value of tax fraud and evasion (search for similar items in EconPapers)
JEL-codes: G28 G41 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:1:y:2024:i:26:p:10

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