CONCEPTUAL APPROACHES TO TAX EVASION IN ROMANIA

Mihai Aristotel Ungureanu (), Mirela Calugareanu, Madalina Caraus and Anne Bartalis ()
Additional contact information
Mihai Aristotel Ungureanu: Romanian American University
Mirela Calugareanu: Lucian Blaga University of Sibiu
Madalina Caraus: Lucian Blaga University of Sibiu

Romanian Economic Business Review, 2016, vol. 11, issue 3, 7-14

Abstract: Concisely, tax evasion involves the avoidance of lawfully assessed taxes owed to the general consolidated budget of Romania. Although literature related to tax evasion created the notions of “legal tax evasions” and “illegal tax evasion”, this distinction between the two concepts is incorrect as tax evasion = breaking the tax laws, and therefore cannot be legal by definition. As tax evasion cannot be measured, tax authorities can only provide estimates in their reports. Measures taken in order to detect, fight against and prevent tax evasion serve the purpose of controlling the consequences of this socioeconomic phenomenon.

Keywords: budget revenues; fiscal risks; tax evasion; measures to fight and prevent (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.rebe.rau.ro/RePEc/rau/journl/FA16/REBE-FA16-A1.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:rau:journl:v:11:y:2016:i:3:p:7-14

Access Statistics for this article

More articles in Romanian Economic Business Review from Romanian-American University Contact information at EDIRC.
Bibliographic data for series maintained by Alex Tabusca ().