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Forms of Tax Evasion in Romania. Analytical Perspective

Petre Brezeanu (), Sorin Celea and Ana Petrina Stanciu ()
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Sorin Celea: Academy of Economic Studies, Bucharest, Romania
Ana Petrina Stanciu: University of Petroșani, Romania

Annals of the University of Petrosani, Economics, 2011, vol. 11, issue 1, 33-42

Abstract: This study brings to the fore an analysis of the phenomenon of tax evasion in Romania. The perspective is broad, with a descriptive substrate, originally founded by highlighting the dimensions that define this phenomenon; later, the perspective is materialized by the presentation of tax evasion schemes that often takes the form of real complex fiscal and also financial engineering. The purpose of this work consists in the awareness of practitioners, academics and the public of the tax evasion forms useful in order to identify precise modalities to combat it. Since the volume of funds subject to the phenomenon of tax evasion is greater, the negative effects of macroeconomic environment.

Keywords: avoidance; engineering; fiscal risk; fictive society; tax haven (search for similar items in EconPapers)
JEL-codes: H20 H26 (search for similar items in EconPapers)
Date: 2011
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