Tax Evasion - are Always Current Concept

Petronela Mateescu
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Petronela Mateescu: Associate Lecturer Ph.D., “Petre Andrei†University of Iasi, Romania

Anuarul Universitatii „Petre Andrei” din Iasi / Year-Book „Petre Andrei” University from Iasi, Fascicula: Drept, Stiinte Economice, Stiinte Politice / Fascicle: Law, Economic Sciences, Political Sciences, 2022, vol. 30, 200-208

Abstract: Tax evasion appers as a form of resistance to the payment of taxes and fees, being inversely proportional to the degree of consent of citizen. Collateral victims of tax evasion are the responsible citizen, who pay their taxes on time, having to lose in the long run by bearing possible taxes and duties increased by the state's tendency to ensure at all costs, their income.

Keywords: tax evasion; tax fraud; fiscal legislation; contributor; fiscal policy (search for similar items in EconPapers)
JEL-codes: K1 K2 K4 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:lum:rev11d:v:30:y:2022:i::p:200-208

DOI: 10.18662/upalaw/100

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