FIGHTING AGAINST EVASION AND FRAUD IN THE FIELD OF ASSESSMENTS, TAXES AND CONTRIBUTIONS BY PROMOTING A GOOD FISCAL GOVERNANCE

Salceanu Alexandru
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Salceanu Alexandru: THE OIL-GAS UNIVERSITY OF PLOIESTI, 39 BD.BUCUREŞTI, PLOIESTI, ROMANIA

Annals - Economy Series, 2014, vol. Special, 508-514

Abstract: Nobody doubts anymore about the indispensable role of assessments, taxes and contributions in providing the necessary resources for financing public interest activities, that represent at the same time, through tax policies, an important lever used to mitigate circumstancial fluctuations on the market, in order to achieve macroeconomic objectives. Given this context, tax evasion and fraud represent major threats that hinder the completion of the state’s functions in good conditions, as well as the achievement of some performance criteria imposed by the quality of Romania as an European Union member. That is why, in order to counteract such negative phenomena, decisive actions are necessary towards a good tax governance that can help us to protect the fairness of our tax system, to promote competitiveness, ensuring thus Romania's progress.

Keywords: taxation; tax evasion; tax collection; tax fraud; voluntary compliance of taxpayers; underground economy; fiscal governance. (search for similar items in EconPapers)
Date: 2014
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