Opportunities for Improving Financial Control in Combating and Limiting Tax Evasion in the Context of Romania's Membership in the EU
Opportunities for Improving Financial Control in Combating and Limiting Tax Evasion in the Context of Romania's Membership in the EU

Summary/Abstract: The integration of Romania into the European Union has transformed the domestic fight against tax fraud into a matter of community interest. Following integration, tax fraud no longer affects only the national public budget but also the communal one. European interest in preventing and combating fraudulent practices and tax evasion stems not only from budgetary losses but also from the distortions they can cause in the circulation of capital and competitive conditions, thus affecting the functioning of the common market. Close collaboration between financial administrations within the community, in accordance with common principles and norms, is essential for the efficient prevention and combating of tax fraud and evasion, given that national measures alone are insufficient. The importance of effective money management, rigorous control of tax evasion, and respect for employees' rights are emphasized to achieve a balance between social classes and sustainable economic development. In this context, continuous measures are necessary to optimize the Romanian tax system in line with European Union requirements.

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