THE DIMENSION OF TAX EVASION IN ROMANIA
THE DIMENSION OF TAX EVASION IN ROMANIA
Author(s): Veronica GrosuSubject(s): Business Economy / Management, Criminology, Fiscal Politics / Budgeting, Accounting - Business Administration, Corruption - Transparency - Anti-Corruption
Published by: Asociaţia de Cooperare Cultural-Educaţională Suceava
Keywords: tax evasion; public finances; shadow economy;
Summary/Abstract: Tax evasion is currently a complex economic and social phenomenon encountered both nationally and internationally. Tax evasion is one of the most important divisions, among the most studied, analyzed, researched in the public finances and within the fiscal and financial law, both by the specialists dealing with theoretical problems, as well as by those dealing with the activity of research, design and technical execution. However, despite everything written about the causes, procedures, size, control, or sanctions related to tax evasion, the words that indicate this phenomenon are inaccurate and the field is relatively uncertain.
Journal: Ecoforum
- Issue Year: 7/2018
- Issue No: 2
- Page Range: 0-0
- Page Count: 4
- Language: English