TAX EVASION - BETWEEN LEGAL AND ILLEGAL MECHANISMS OF THE UNDERGROUND ECONOMY

Corina Ene, Carmen Uzlau and Mariana Nicolae-Balan ()

Internal Auditing and Risk Management, 2011, vol. 24, issue 4, 12-20

Abstract: Tax evasion, special component of the underground economy is an economic and social phenomenon whose size has grown in all countries. Tax evasion and has appeared with the state and tax laws. Its cover area is extended to all taxes. It actually aims to minimize taxation through the use of inventive, accessible and real alternatives. The effects of tax evasion are reflected directly on fiscal revenues and expenditures, competition, generating social dissatisfaction, inequity and tensions

Keywords: tax evasion; corruption; underground economy; tax burden (search for similar items in EconPapers)
JEL-codes: E26 H26 O17 (search for similar items in EconPapers)
Date: 2011
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