Fair Accounting “The Primordial Saving Lever†on the Dynamic Front of Tax Evasion

Taking into account the dynamics of tax evasion at the level of the main categories of taxes and fees, we argue that the measures to combat tax evasion that currently exist, cannot contribute to the eradication of this phenomenon, but only to its limitation. In this context, the purpose of the study is to prove that accounting can be considered ,,the primordial saving lever" on ,,the dynamic front" of tax evasion, the professional accountant being a "key pawn" on the "chessboard" of the proper functioning of fiscal system, by coordinating and conducting a fair accounting record, corresponding to the legal provisions in force and by not disturbing the balance between the two plates of the existing balance at the level of any economic entity, tax evasion and the application of the facilities allowed by the legislator. In order to prove the above, the research methodology was the quantitative analysis of data regarding the efficiency of taxation at the level of main taxes and fees and the qualitative analysis of the accounting mechanisms against the phenomenon of tax evasion. Our findings confirm the possibility of considering accounting as the “the primordial saving lever†against this phenomenon, but the study does not involve an exhaustive research, in the future new research directions may be developed.