Tax Evasion in Romania – between Past and Present

Marian Socoliuc (), Camelia Mihalciuc () and Gabriela Cosmulese ()
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Marian Socoliuc: Lecturer PhD. at "Åžtefan cel Mare University", Suceava, Romania
Camelia Mihalciuc: Associate Professor PhD. at "Åžtefan cel Mare University", Suceava, Romania
Gabriela Cosmulese: PhD. Student at "Åžtefan cel Mare University", Suceava, Romania

Chapter 35 in The 14th Economic International Conference: Strategies and Development Policies of Territories: International, Country, Region, City, Location Challenges | May 10-11, 2018 | Stefan cel Mare University of Suceava, Romania, 2018, vol. 6, pp 406-412 from Editura Lumen

Abstract: The main purpose of this article is to study the concept of tax evasion by reference to the Specialty literature, as well as to the current and past regulatory framework in Romania. It can be noticed that, an official definition is not attributed by the law in force to the phrase "tax evasion", which mainly deals with the manifestations of the phenomenon and the penalties and sanctions applicable in case of violation of the law. In this context, this article presents a self-defined definition of tax evasion, including by reporting and delimiting it against neighboring concepts, namely abuse of law, avoidance of taxation, informal economy and tax fraud.

Keywords: Tax evasion; Romania; abuse of law; tax fraud; tax avoidance; informal economy (search for similar items in EconPapers)
JEL-codes: F2 F3 H7 O1 O3 (search for similar items in EconPapers)
Date: 2018
ISBN: 978-1-910129-18-0
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Persistent link: https://EconPapers.repec.org/RePEc:lum:prchap:06-35

DOI: 10.18662/lumproc.90

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