Fraud and Tax Evasion in Romania VAT

Raluca Andreea Mihalache
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Raluca Andreea Mihalache: „Artifex” University of Bucharest

Romanian Statistical Review Supplement, 2013, vol. 61, issue 4, 128-132

Abstract: Romania is presently in a period of transition in all aspects of social, economic and political. In this situation and undergo a permanent transformation law and taxation is an endless string of mysteries and dilemmas, sometimes difficult to solve, the effects of which are able to produce systematic distortions major economic, social or political. Any state can exist without a financial system that ensures operation of all central and local institutions and organizations. Given the importance of revenue collection of the principle of equality before the law, the legislature has established a system to prevent violations, and sanctioning those who fall into the trap evasion.

Keywords: tax system; tax evasion bid; tax evasion; VAT; fiscality (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:rsr:supplm:v:61:y:2013:i:4:p:128-132

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