Economic Effects of Tax Evasion

Iacob Oana Camelia (), Volintiru Ana-Maria () and Hohan Silvia ()
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Iacob Oana Camelia: Hyperion University of Bucharest, Romania
Volintiru Ana-Maria: Valahia University, Târgoviºte, Romania
Hohan Silvia: Valahia University, Târgoviºte, Romania

Ovidius University Annals, Economic Sciences Series, 2014, vol. XIV, issue 2, 182-186

Abstract: Tax evasion is the most thorough chapter in tax law both specialists and practitioners etc. However, and in spite of everything written about the causes, methods, scope, control or penalties related to tax evasion, words that designate this phenomenon are unclear, and the area that we are exploring is uncertain. As such, tax evasion is a very difficult to say, in addition, there is no legal definition of fraud. However, the outlook for this phenomenon has changed over time. It persists in all countries and in all times, despite sanctions. Moreover, it leaves many people indifferent beliefs. The article deals with the concept of tax avoidance, tax evasion cases, and the economic effects of tax evasion.

Keywords: Tax evasion; tax fraud; corruption; economic balance. (search for similar items in EconPapers)
JEL-codes: D73 H26 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xiv:y:2014:i:2:p:182-186

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