Tax Evasion in Romania: New Approaches

Abstract

Tax evasion has existed and will exist, and moreover, it will always be "creative and active" and will represent a current problem for any state. With the emergence of taxes also the phenomenon of "escape" from their path emerged, since the taxes determine the individuals to adopt an avoidance behavior or, at the best, to mitigate them. This phenomenon occurs in all the countries, obviously to varying degrees, starting from the level of individuals, to the level of large companies, it being favored by the legislative hiatuses, sometimes it being even encouraged by legislation, which legislation is drafted and voted by very the people. Thus, in our approach we will try to emphasize the actual causes of tax evasion and the consequences of this phenomenon on the society and the economy.

Keywords

• tax evasion
• tax
• funds
• taxation
• finances