Tax Evasion in Romania
AbstractTax evasion cannot be totally eliminated but it can be reduced due to better legislation and better fiscal politics. It is necessary to unify the fiscal and financial legislation with the elaboration and adoption of s new Fiscal Code where the bonds, the procedure for their determination and imposition, the taxpayers’ rights and obligations as well as the fiscal organisms’ rights and obligations, crimes and other sanctions according to constitution provisions must be regulated.
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Bibliographic InfoArticle provided by Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences in its journal International Journal of Academic Research in Accounting, Finance and Management Sciences.
Volume (Year): 3 (2013)
Issue (Month): 1 (January)
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Web page: http://hrmars.com/index.php/pages/detail/Accounting-Finance-Journal
Tax evasion; fraud; GDP; law; taxpayer;
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