Financial Education - Strategy to Combat Tax Evasion

Oana Oprișan (), Ana-Maria Dumitrache (Șerbănescu) () and Adrian Moroșan ()
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Oana Oprișan: "Ovidius" University of Constanta, Faculty of Economic Science, Romania
Ana-Maria Dumitrache (Șerbănescu): The Buchаrest University of Economic Studies, Romania
Adrian Moroșan: „Lucian Blaga†University of Sibiu, Faculty of Economics, Romania
Authors registered in the RePEc Author Service: Adrian Moroşan

Ovidius University Annals, Economic Sciences Series, 2022, vol. XXII, issue 2, 978-985

Abstract: In most countries, one of the reasons for economic problems is the extent of tax evasion in its various forms. Tax evasion is the way in which economic agents respond to tax pressure when they exceed a certain threshold necessary for starting, maintaining and developing their business or any other gainful activity and in relation to their current wealth or income. Tax evasion can be said to be a social phenomenon with financial implications, including the partial or total use of legislative loopholes or the use of financial strategies or engineering to evade tax obligations. The main aim of this research was to check the tax education of both firms and employees. The specific objectives of this work are to present the factors and methods of combating tax evasion, the underground economy and the phenomenon of corruption, as well as the possibilities of reducing and keeping tax evasion under control.

Keywords: tax evasion; public finance; corruption; tax fraud (search for similar items in EconPapers)
JEL-codes: H2 H26 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxii:y:2022:i:2:p:978-985

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