Effects of Reducing Salaries With 25% in Romania Upon The Process of Tax Evasion

Negoescu Gheorghe () and Necsulescu Catherine ()
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Negoescu Gheorghe: “Ovidius” University of Constanta, Faculty of Economic Sciences
Necsulescu Catherine: "Danubius" University of Galati, Faculty of Economics

Ovidius University Annals, Economic Sciences Series, 2010, vol. X, issue 2, 548-551

Abstract: Tax evasion by 25% due to reductions of wages occurs at all levels of social hierarchy, being amplified by a lack of education and tax payers, plus some legislative and administrative shortcomings of tax administration. The phenomenon is even more striking, as the man, by the nature of his mental, emotional and educational, has the inclination to put individual interests before the general society. The specific economic determines behavior of individuals, underdeveloped areas, periods of economic recession, economic transition, economic reorientation and reshaping the workforce requires major compromises for subsistence

Keywords: tax evasion; life; work force (search for similar items in EconPapers)
JEL-codes: M (search for similar items in EconPapers)
Date: 2010
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