Fiscal Fraud and the Underground Economy in Romania

Popescu Luigi () and Rãdulescu Magdalena ()
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Popescu Luigi: University of Pitesti, Faculty of Economic Sciences,
Rãdulescu Magdalena: University of Pitesti, Faculty of Economic Sciences,

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 1, 1611-1616

Abstract: The fiscal evasion has existed, exists and will exist as long as the state and the tax will continue to exist, but its forms of manifestation are subject to structure changes and they improve over time. The fiscal evasion exists in all the countries, irrespective of their degree of development, manifesting in different ways, depending on the psychological, social, economical and judicial differences specific to every state and creates the underground economy.

Keywords: fiscal evasion; underground economy; accounting mechanism; Romania. (search for similar items in EconPapers)
JEL-codes: E01 H26 M41 (search for similar items in EconPapers)
Date: 2012
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