Tax evasion in Romania and some methods to prevent and combat it

Mihaela-Iuliana Patrasc () and Corina Serban ()
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Mihaela-Iuliana Patrasc: TIBISCUS UNIVERSITY OF TIMISOARA, FACULTY OF ECONOMICS
Corina Serban: TIBISCUS UNIVERSITY OF TIMISOARA, FACULTY OF ECONOMICS

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII, 711-714

Abstract: Tax evasion is a threat to the process of state revenues. The extent of this phenomenon is taking a concern because, in the absence of measures to prevent and combat, it can have negative effects on economic stability. Total eradication of tax evasion is impossible, however can be controlled and reduced by: educating taxpayers on the importance of paying taxes, development of systems and procedures to detect tax fraud.

Keywords: tax evasion; tax payers; fiscal policy (search for similar items in EconPapers)
JEL-codes: H26 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:tdt:annals:v:xviii:y:2012:p:711-714

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