THE POSSIBLY PREVENTION AND COMBATING TAX EVASION

Daniela P. Popa and Anca Andreea N. Manea
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Daniela P. Popa: Universitatea Tomis Constanţa
Anca Andreea N. Manea: Facultatea de Drept, Universitatea din Bucureşti

Management Intercultural, 2014, issue 31, 283-287

Abstract: In the current tax evasion is a major phenomenon, with real implications and alarming economic and social life. The causes behind this are numerous, among them: - Size excessive tax burden; - Lack of education of the taxpayer on the one hand and overzealous fiscal organs prone to exaggeration, on the other hand; - A faulty legislation that allows them to circumvent the failure to pay taxes. Measures to combat tax evasion must act in the areas of legislative, administrative and educational. The legislative drafting tax legislation seeks appropriate, clear, concise, stable and consistent. It is also necessary to eliminate or withdrawal of exemptions, reductions and deductions that give rise to multiple interpretations. In terms of administrative measures aimed at creating a comprehensive and operational information system, ensuring adequate administrative structures and instruments effectively combating tax evasion and training specialists with morality and professionalism required of shapes and sizes evasion.

Keywords: Tax evasion; Contributor; Revenue; Expenses; Taxes; State Budget (search for similar items in EconPapers)
JEL-codes: G32 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:interc:y:2014:i:31:p:283-287

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