Fiscal Evasion – Principal Cause and Consequence of the Romanian Gradual Transition

Monica Susanu and Viorica Ioan

MPRA Paper from University Library of Munich, Germany

Abstract: Unknown or almost nonexistent till ’90 years, the phenomenon of tax evasion had abundantly flourished in the Romania’s transitional economy, covering all its fields with black spots, under many, various and harmful appearance. The first laws stipulating the profit and the salary taxes also had revealed the appetite of the contributors for the tax evasion, in a small measure at the beginning, of course, because of the economic spirit of those years. After the regulations for the value added tax and the excise taxes, as well as due to the innumerable modifications of the fiscal legislation, the fiscal evasion knew a considerable development and diversification, greatly stimulated by the controversies between the fiscal and the bureaucratic pressure.

Keywords: tax evasion; tax avoidance; fraud; fiscal ability; fiscal law; black economy (search for similar items in EconPapers)
JEL-codes: E26 E62 H22 H26 K34 P35 P37 (search for similar items in EconPapers)
Date: 2005-11-14
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Citations: View citations in EconPapers (1)

Published in Proceedings for the International Conference Risk in the Contemporary Economy 2005 I.I(2005): pp. 366-370

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