The Evasion-Motivation, Reaction and Economic Reasons

Gabriel Goicea () and Roxana Ionescu
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Gabriel Goicea: The Bucharest City Police General Department

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2012, vol. 2, issue Special 1, 251-258

Abstract: The tax evasion is and has been a controversial phenomenon over time. Specialists in finance and the competent bodies of the village have always tried to find measures to control and limit this. In this paper, the authors aim to present the motivations behind the tax evasion. They seek both personal considerations and opportunities offered by the current legislation. The state of satiation of man and his daily comfort are perhaps the most important barometers in the analysis of the tax evasion. We don't have to neglect also the aspect of the pressure put by the state through its fiscal and budgetary policy, which creates discomfort and willingness to violate the legal rules in certain situation.

Keywords: Tax evasion; fiscal facilities; fiscal obligations; fiscal havens (search for similar items in EconPapers)
JEL-codes: H26 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:2:y:2012:i:1special:p:251-258

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