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Tax evasion and its implications in the current economic climate

Mihail Antonescu () and Ligia Antonescu

MPRA Paper from University Library of Munich, Germany

Abstract: The excessive increase of the tax burden, the existance of a bad legislation, the lack of effective fiscal control and insufficient education of taxpayers are the main causes of tax evasion. While impossible to determine the exact size of the tax evasion, approximate measures and statistical data are used for its measurement. This is necessary to determine the effectiveness of prevention and combating evasion methods but also to estimate the negative consequences.

Keywords: Tax evasion; control of fiscal evasion (search for similar items in EconPapers)
JEL-codes: H26 (search for similar items in EconPapers)
Date: 2016-02
New Economics Papers: this item is included in nep-iue, nep-pbe and nep-pub
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Published in International Journal of Business Quantitative Economics and Applied Management Research 9.2(2016): pp. 16-22

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