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The Fight Against Fraud And Tax Evasion In The European Union. The Protection Of Community Financial Interests In Romania

Author

Listed:
  • Stela Aurelia Toader
  • Mihai Aristotel Ungureanu
  • Iuliana Predescu
  • Antoniu Predescu

Abstract

The European Union budget is financed by taxes paid by European taxpayers and serves for the development of projects of common interest. The European Community and its Member States attach great importance to its protection, both in terms of proper collection of taxes and duties and also in terms of proper use of appropriations. This is one of the priorities of the institutions involved, as an obligation imposed by the Treaty establishing the European Community. The protection of European Union financial interests involve the detection, control and effective monitorising of fraud and any other illegal acts which result form the misuse of EU funds and thus prejudicing the Community budget. Cooperation between national authorities and between them and EU institutions is a prerequisite for successful fight against fraud. In Romania, national coordinator of the fight against fraud, with responsibilities in control line use of community funds is European Anti-Fraud Office (OLAF).

Suggested Citation

  • Stela Aurelia Toader & Mihai Aristotel Ungureanu & Iuliana Predescu & Antoniu Predescu, 2009. "The Fight Against Fraud And Tax Evasion In The European Union. The Protection Of Community Financial Interests In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-56.
    • Handle: RePEc:alu:journl:v:1:y:2009:i:11:p:56
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    File URL: http://oeconomica.uab.ro/upload/lucrari/1120091/56.pdf
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    Cited by:

    1. Dumitru BELDIMAN & George Sebastian PERPELEA & Mihai Octavian PERPELEA, 2016. "European Funds Fraud: The Impact on the Process of Absorption of Structural and Cohesion Funds in Romania," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 1(1), pages 42-51, June.

    More about this item

    Keywords

    OLAF; DLAF; European funds; fraud;
    All these keywords.

    JEL classification:

    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration
    • F39 - International Economics - - International Finance - - - Other
    • F55 - International Economics - - International Relations, National Security, and International Political Economy - - - International Institutional Arrangements
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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