IDEAS home Printed from https://ideas.repec.org/a/hur/ijaraf/v2y2012i1specialp251-258.html
   My bibliography  Save this article

The Evasion-Motivation, Reaction and Economic Reasons

Author

Listed:
  • Gabriel Goicea

    (The Bucharest City Police General Department)

  • Roxana Ionescu

    (Dimitrie Cantemir Christian University)

Abstract

The tax evasion is and has been a controversial phenomenon over time. Specialists in finance and the competent bodies of the village have always tried to find measures to control and limit this. In this paper, the authors aim to present the motivations behind the tax evasion. They seek both personal considerations and opportunities offered by the current legislation. The state of satiation of man and his daily comfort are perhaps the most important barometers in the analysis of the tax evasion. We don't have to neglect also the aspect of the pressure put by the state through its fiscal and budgetary policy, which creates discomfort and willingness to violate the legal rules in certain situation.

Suggested Citation

  • Gabriel Goicea & Roxana Ionescu, 2012. "The Evasion-Motivation, Reaction and Economic Reasons," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(Special 1), pages 251-258, May.
    • Handle: RePEc:hur:ijaraf:v:2:y:2012:i:1special:p:251-258
    as

    Download full text from publisher

    File URL: http://www.hrmars.com/admin/pics/1036.pdf
    Download Restriction: no
    File URL: http://www.hrmars.com/admin/pics/1036.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Tax evasion; fiscal facilities; fiscal obligations; fiscal havens;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hur:ijaraf:v:2:y:2012:i:1special:p:251-258. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Hassan Danial Aslam (email available below). General contact details of provider: http://hrmars.com/index.php/pages/detail/Accounting-Finance-Journal .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.