Combating Tax Evasion Between Legality and Illegality in Romania

Din Alina Valentina () and Diaconu Mihaela ()
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Din Alina Valentina: “Lucian Blaga” University of Sibiu
Diaconu Mihaela: University of Pitesti

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 588-593

Abstract: Humans are always tempted to put general interest after the personal one, thus being inclined to consider taxes more as the ones who try to diminish their heritage. The phenomenon of avoiding to pay taxes towards the state namely tax evasion is especially characteristic to a free market economy and less to a directed, centralized economy or an economy controlled by the Government. Tax prejudices and not as legitimate contributions to public expenses, furthermore to see as being evil evasion is not only the image of fiscality, but also of a political and social climate, of nationality and religion. Human condition is responsible for the generalization of this particular phenomenon, together with the feeling of forfeit without receiving the equivalent back. There is a way of thinking in the minds of contributors that consists in not paying anything but only the absolutely necessary.

Keywords: tax; evasion; fraud; law; illegality. (search for similar items in EconPapers)
JEL-codes: G (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:11:y:2011:i:1:p:588-593

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