Factorii care generează evaziunea fiscală și urmările acestui fenomen asupra societății
Factors generating tax evasion and consequences of this phenomenon on society

Summary/Abstract: As already known, the term tax evasion generally designates avoidance by taxpayers to pay the liabilities due to the consolidated general budget of the state. Where the taxpayer organises its business so as the duties and taxes due to the state are as low as possible, and such modality of avoiding payment of duties and taxes is perforned in compliance with the applicable legislation or by speculating certain legal loopholes, this shall be a licit or legal act of tax avoidance, as it is called by the specialised literature, unlike illicit or illegal tax evasion, which means avoidance to pay tax liabilities by infringing the applicable legislation. If the taxpayer avoids, with direct intention, to pay his tax liabilities by infringing one of the indictment rules which can be found in Law no. 241/2005 for preventing and fighting tax evasion, this shall be a crime of tax evasion. Taking into consideration the particular importance every state allocates for fighting tax evasion, as well the negative consequences this phenomenon has both upon states and upon society, in its entirety, eventually influencing, without us noticing, everyday life of each of us, this paper is intended to give a more detailed presentation of the main causes which generate or favour the phenomenon of tax evasion, as well as an explanation of the consequences such phenomenon has upon society.

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