CONSIDERATIONS ON TAX EVASION

George Măgureanu
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George Măgureanu: Romanian American University

Romanian Economic Business Review, 2011, vol. 6, issue 4, 55-58

Abstract: Tax evasion represents a unilateral act whose purpose is to avoid paying the due sums to the state, such as taxes, by the means of legal or illegal methods, especially in the “underground” economy. The high number of tax obligations, provided by various laws, imposing a considerable burden to the tax payer, represents an incentive for tax evasion, continuously stimulating the ingenuity of those who are to pay these taxes to evade their payment.

Keywords: taxes; financial obligations; “underground” economy; corruption; tax evasion. (search for similar items in EconPapers)
Date: 2011
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