Comparative analysis of tax evasion between Moldova and Romania

Oana-Carmen Răvaș ()
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Oana-Carmen Răvaș: University of Petroșani, Romania

Annals of the University of Petrosani, Economics, 2015, vol. 15, issue 2, 151-158

Abstract: Tax evasion is actually failure by the taxpayer, tax liabilities. And the negative effects of this are felt directly on the level of tax revenue receipts, causing major distortions in the functioning of the market mechanism. It is believed that the first cause of fraud is itself impossible, fairer tax system in which develops based on the principle of declaring taxpayer benefiting from a presumption of honesty and that is a temptation to hide.

Keywords: tax evasion; tax liabilities; principle of declaring taxpayer fiscal policy; excessive taxation (search for similar items in EconPapers)
JEL-codes: K30 K33 (search for similar items in EconPapers)
Date: 2015
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