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An Analysis of the Determinations of Tax Evasion from the Financial - Accounting Perspective

Roxana Aurelia Mârț (), Carmen Vâlcu () and Mihaela Dumitriu ()
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Roxana Aurelia Mârț: "Alexandru Ioan Cuza " University of Iași
Carmen Vâlcu: "Alexandru Ioan Cuza " University of Iași
Mihaela Dumitriu: "Alexandru Ioan Cuza " University of Iași

Ovidius University Annals, Economic Sciences Series, 2019, vol. XIX, issue 2, 789-797

Abstract: The interest for tax evasion is a perennial one with interdisciplinary approaches from the legal, economic, sociological and psychological spheres, both from a practical and theoretical point of view. Economic development have led to an adaptation of tax evasion on different levels. The economic crisis of 2009 has increased taxpayers' inclination to pay less taxes and fees. In his turn, the state sought new ways to bring money to the state budget. This is why the tax evasion phenomenon has gained new attention from theorists and practitioners, acquiring multidimensional valences. The chosen theme has its source in the heterogeneity of the study modes, which is of current interest to all the governments of the world, always looking for solutions and ways to combat tax evasion.

Keywords: “tax evasionâ€; “tax avoidanceâ€; “underground economy†(search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2019
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Handle: RePEc:ovi:oviste:v:xix:y:2019:i:2:p:789-797