ANALIZA MECANISMELOR ŞI TEHNICILOR DE FRAUDARE FISCALĂ
ANALYSIS OF FISCAL FRAUD MECHANISMS AND TECHNIQUES

Summary/Abstract: The emergence and development of underground economy is driven by both individual choices of citizens and the policy decisions of public authorities. As a result, the causes of proliferation of this phenomenon can be identified as being represented generally by excessive taxation, inappropriate regulations faced by some activities, trade barriers, inappropriate / ineffective institutional regulations and limiting of the action of economic agents involved in the formal economy, use of forced work in a too flexible context of labor laws and shortcomings of these laws, failure of governmental measures in various areas, economic crises, etc..

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