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Causes, Factors And Ways Of Combat Tax Evasion

Author

Listed:
  • Andreea Mihaela Corîci (Ilincuta)

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

Tax evasion is a complex phenomenon faced by all member economies, regardless of geographic position. Committing this crime and related crimes they attract undesirable economic consequences. The temptation circumvention of the law is becoming bigger for taxpayers whose taxes are imposed increasingly higher. Fiscal bodies faced a growing phenomenon as a snowball.

Suggested Citation

  • Andreea Mihaela Corîci (Ilincuta), 2015. "Causes, Factors And Ways Of Combat Tax Evasion," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 306-311.
  • Handle: RePEc:aio:aucsse:v:2:y:2015:i:43:p:306-311
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    File URL: http://feaa.ucv.ro/AUCSSE/0043v2-027.pdf
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    More about this item

    Keywords

    tax evasion; underground economy; tax fraud; prejudice; ghost companies;
    All these keywords.

    JEL classification:

    • K10 - Law and Economics - - Basic Areas of Law - - - General (Constitutional Law)
    • K20 - Law and Economics - - Regulation and Business Law - - - General

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