Considerations Regarding Tax Evasion and Its Implications

Abstract

The main objective of this research article is to provide a well-founded framework regarding the concept of tax exemption and its various implications. This research article includes both a complex theoretical part, but also an empirical part based on descriptive statistics regarding the member states of the European Union. Although there are various opinions and points of view in the literature, a generally accepted conceptual approach for tax evasion has not yet been established. The shadow or underground economy is an essential factor in perpetuating the tax evasion. Fiscal regulatory bodies and tax authorities represents levers of legal intervention in combating tax evasion.

Keywords

• tax evasion
• tax avoidance
• hidden economy
• taxpayers
• fiscal pressure