REDUCING TAX EVASION BY INCREASING THE QUALITY OF FISCAL INFORMATION

Adrian Ducu Matei
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Adrian Ducu Matei: National Institute for Economic Research”C.C. Kiritescu”, Romanian Academy

Journal of Financial and Monetary Economics, 2019, vol. 7, issue 1, 36-41

Abstract: This paper emphasizes the fact that the harmful role of tax evasion primarily influences state revenues and implicitly the ability of the state to ensure equality of taxpayers. From another perspective, should the taxpayers compete against each other in the product, goods and services market, they must pay the taxes and observe the same fiscal regulations, instead of favouring some of them. The involvement of the state in the taxpayers' observance of the fiscal regulations all over the tax jurisdiction demonstrates the principle of equality before the law. Should it be affected and tax evasion increases, the environment does not favour fair competition and affects the economic development capacity of the country. Therefore this paper suggests an increased quality of fiscal information in order to counteract tax evasion.

Keywords: tax evasion; fiscal information; state and local taxation (search for similar items in EconPapers)
JEL-codes: H30 H62 H71 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:vls:rojfme:v:7:y:2019:i:1:p:36-41

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