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
References: View complete reference list from CitEc
Citations: Track citations by RSS feed

Published in International Journal of Business Quantitative Economics and Applied Management Research 9.2(2016): pp. 16-22

Downloads: (external link)
https://mpra.ub.uni-muenchen.de/69948/1/MPRA_paper_69948.pdf original version (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:69948

Access Statistics for this paper

More papers in MPRA Paper from University Library of Munich, Germany Ludwigstraße 33, D-80539 Munich, Germany. Contact information at EDIRC.
Bibliographic data for series maintained by Joachim Winter ().