Tax Evasion in Romania

Sorin Adrian Ciupitu () and Mirela Niculae ()
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Sorin Adrian Ciupitu: Dimitrie Cantemir Christian University
Mirela Niculae: Dimitrie Cantemir Christian University

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2013, vol. 3, issue 1, 158-162

Abstract: Tax evasion cannot be totally eliminated but it can be reduced due to better legislation and better fiscal politics. It is necessary to unify the fiscal and financial legislation with the elaboration and adoption of s new Fiscal Code where the bonds, the procedure for their determination and imposition, the taxpayers’ rights and obligations as well as the fiscal organisms’ rights and obligations, crimes and other sanctions according to constitution provisions must be regulated.

Keywords: Tax evasion; fraud; GDP; law; taxpayer (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (1)

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