Fiscal Evasion in Romania

Adrian Amarita
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Adrian Amarita: Ministerul Dezvoltarii Regionale si Administratiei Publice

Romanian Statistical Review Supplement, 2017, vol. 65, issue 1, 3-21

Abstract: The phenomenon of tax evasion has grown in Romania, especially in the last years. Diversification and complexity of foreign trade in the context of an imperfect legislation, constituted favorable circumstances for extending tax evasion and its negative effects are reflected in an increased way on the national economy.In this context, the specialists’ concerns to create a legislative framework to mitigate this phenomenon have intensified. Given that tax evasion can not be eradicated completely, it is necessary to find the most effective measures to combat it.

Keywords: Tax evasion; fiscal system; legislation; tax; contravention; crime; counteracting measures (search for similar items in EconPapers)
JEL-codes: E62 G38 H26 H32 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:rsr:supplm:v:65:y:2017:i:1:p:3-21

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