ACCOUNTING INFORMATION INDISPENSABLE SOURCE FOR THE DISCOVERY OF TAX EVASION IN THE FIELD OF PRODUCTS SUBJECT TO EXCISE

Dorel Mateș, Eduard Ajtay and Antonela SANDU (ursachi)
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Dorel Mateș: Western University of Timisoara, Romania
Eduard Ajtay: Western University of Timisoara, Romania
Antonela SANDU (ursachi): University of Stefan cel Mare, Suceava, Romania

SEA - Practical Application of Science, 2015, issue 9, 71-75

Abstract: The present article aims to highlight the kinds of tax evasion methods in the field of products subject to excise duty and the role of the tax inspection in combating them. The research reveals which are the most common methods of tax evasion, but it tries to discern the probable developments of the process. The article has in view the inexorable reality, namely that the ingenuity method of tax fraud increases with the emergence of the new rules or barriers to the fraud. Following the research carried out we found that the tax evasion phenomenon in the field of products subject to excise duty has currently a significant impact in the economic and social Romanian reality. In order to reduce the tax evasion phenomenon in the field of products subject to excise duty, it must set up a mechanism for monitoring, oversight and fiscal control as well as the amendment of legislation, the tax evasion being mainly a consequence of the inaccuracies or imperfection of laws.

Keywords: tax evasion; energy products; excise; income; underground economy (search for similar items in EconPapers)
JEL-codes: E26 E62 M40 M41 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:seapas:y:2015:i:9:p:71-75

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