Emphasizing the Coercive Side of the Anti-Tax Evasion Rules

Cristina Lazar () and Ionel Bostan ()
Additional contact information
Cristina Lazar: “Ovidius” University of Constanta, Faculty of Economic Sciences, Romania
Ionel Bostan: “Stefan cel Mare” University of Suceava, Doctoral School of Economics, Romania

Ovidius University Annals, Economic Sciences Series, 2023, vol. XXIII, issue 2, 725-732

Abstract: Our work highlights those normative and procedural changes aimed at preventing and combating tax evasion in the Romanian economic landscape. Referring to the most recent ones, we demonstrate that the legislator has sought (even if not achieved at the desired level) to create a business-friendly and fair environment, fostering the economic development of companies by protecting them against unfair competition from those who violate tax laws. This also encompasses the modernization of fiscal administration activities, primarily targeting increased revenue collection, among other goals. Our approaches focus on recent findings in combating tax evasion and fraud in Romania, closely associated with significant references to anti-evasion rules adopted within the context of ensuring Romania's long-term financial sustainability.

Keywords: fiscal policy; tax evasion/fraud; recent findings in combating tax evasion; anti-tax evasion rules (search for similar items in EconPapers)
JEL-codes: H26 H32 H69 K14 K34 (search for similar items in EconPapers)
Date: 2023
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://stec.univ-ovidius.ro/html/anale/ENG/wp-content/uploads/2024/02/16-3.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:725-732

Access Statistics for this article

Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela

More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela ().