Aspects Regarding the Romanian Fiscal Policy to Prevent and Fight Against Underground Economy

Sorin Adrian Ciupitu ()

Knowledge Horizons - Economics, 2015, vol. 7, issue 1, 23-27

Abstract: No matter what kind of economy may we approach, the main purpose of a fiscal system is to build a stable and solid source of public revenue. On the other hand, a tax system must be designed to support economic development of the country, as well as the disadvantaged social groups. The achievement of these objectives has to be accompanied by a permanent concern of the fiscal administration on increasing its efficiency. In this process, a paramount factor is to reduce tax evasion, particularly when it affects the efficiency of the state structures statehood, a factor generator of corruption.

Keywords: Tax system; fiscal fraud; tax payer; fiscal pressure (search for similar items in EconPapers)
JEL-codes: H26 H30 (search for similar items in EconPapers)
Date: 2015
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://orizonturi.ucdc.ro/arhiva/khe7nr1/ciupitu1.pdf (application/pdf)
http://orizonturi.ucdc.ro/arhiva/khe7nr1/ciupitu1.pdf (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:khe:journl:v:7:y:2015:i:1:p:23-27

Access Statistics for this article

More articles in Knowledge Horizons - Economics from Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest Contact information at EDIRC.
Bibliographic data for series maintained by Adi Sava ().