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Factors Generating Tax Evasion in Romania

Author

Listed:
  • Alia Gabriela DUTA
  • Iudit FODOR
  • Octavian PERPELEA

    (University of Craiova)

Abstract

Analyzing tax evasion genesis features in our country we find that legal and administrative factors as well as economic ones have a combined action on the tax evasion decision form the economic agent, its use or not, being an internal option, personal to each taxpayer, which is related to his perception of the exogenous variables, taken as a whole.

Suggested Citation

  • Alia Gabriela DUTA & Iudit FODOR & Octavian PERPELEA, 2011. "Factors Generating Tax Evasion in Romania," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(13), pages 138-145, December.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2011:i:13:p:138-145
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    File URL: http://feaa.ucv.ro/FPV/013-18.pdf
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    More about this item

    Keywords

    tax evasion; corruption; gdp per capita;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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