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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 8, Number 1, Year 2020| SHORT INSIGHT INTO TAX EVASION IN ROMANIA | 
Download | | Author(s): Lucia Morosan - Danila, Claudia - Elena Grigoras - Ichim | | DOI: 10.4316/EJAFB.2020.814 | | Abstract: The continuous increase of the cases of tax evasion, together with the number of taxpayers who try, in different ways, to evade from the payment of the tax obligations, which led to the decrease of the national economy and the appearance of the budget deficit, is the motivation of choosing the theme of the article. The purpose of the article is to know the current situation of the impact of tax evasion on the current society, the need to combat and prevent tax evasion and how to prevent the phenomenon that causes negative effects in all states of the world, including Romania. The authors consider that, on this basis, they can define methods that could combat or prevent this phenomenon, those mentioned are not a specific purpose, the in-depth knowledge allows to analyse the negative evolution in terms of tax evasion and fraud, so far, so that they let see what they could implement to eliminate this evolution, especially in Romania. In making this statement, the authors take into account the fact that, the measures to prevent and combat tax evasion, involve changing the legislation in force, motivating the taxpayers and educating them, but also other measures as important as those presented above. | | Keywords: Tax Evasion, Tax Obligations, Prevention, Fiscal Control | References:
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