An Analysis of the Determinations of Tax Evasion from the Financial - Accounting Perspective
Roxana Aurelia MÃ¢rÈ› (),
Carmen VÃ¢lcu () and
Mihaela Dumitriu ()
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Roxana Aurelia MÃ¢rÈ›: "Alexandru Ioan Cuza " University of IaÈ™i
Carmen VÃ¢lcu: "Alexandru Ioan Cuza " University of IaÈ™i
Mihaela Dumitriu: "Alexandru Ioan Cuza " University of IaÈ™i
Ovidius University Annals, Economic Sciences Series, 2019, vol. XIX, issue 2, 789-797
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: â€œtax evasionâ€; â€œtax avoidanceâ€; â€œunderground economyâ€ (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xix:y:2019:i:2:p:789-797
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