Measuring Tax Gap on Income Tax and Social Contributions: Romania's Case

Horga Maria-Gabriela and Dãnilã Alexandra ()
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Horga Maria-Gabriela: "Ovidius" University of Constanta
Dãnilã Alexandra: "Ovidius" University of Constanta

Ovidius University Annals, Economic Sciences Series, 2014, vol. XIV, issue 2, 512-516

Abstract: Taxes are a very important dimension of current economies, as they form the basis of national budgets and allow governments to finance expenditure in vital areas such as health, education, defense or infrastructure. Tax administrations are the ones responsible for a proper application of tax laws and efficient collection of taxes. The difficult economic context that followed the financial crisis triggered in 2008, characterized by emphasizing fiscal deficits and increasing government debt, brought the interest in measuring and reducing tax evasion and tax gaps in the majority of EU Member States, including Romania. Present paper debates the issue of tax gap recorded in Romania, related to income taxes and social contributions.Within this paper, tax gap is adressed throughout estimations on undeclared work in Romania.

Keywords: undeclared labor; fiscal measurements; tax due. (search for similar items in EconPapers)
JEL-codes: 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:512-516

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