IDEAS home Printed from https://ideas.repec.org/a/lum/rev11d/v30y2022ip200-208.html
   My bibliography  Save this article

Tax Evasion - are Always Current Concept

Author

Listed:
  • Petronela Mateescu

    (Associate Lecturer Ph.D., “Petre Andrei†University of Iasi, Romania)

Abstract

Tax evasion appers as a form of resistance to the payment of taxes and fees, being inversely proportional to the degree of consent of citizen. Collateral victims of tax evasion are the responsible citizen, who pay their taxes on time, having to lose in the long run by bearing possible taxes and duties increased by the state's tendency to ensure at all costs, their income.

Suggested Citation

  • Petronela Mateescu, 2022. "Tax Evasion - are Always Current Concept," Anuarul Universitatii „Petre Andrei” din Iasi / Year-Book „Petre Andrei” University from Iasi, Fascicula: Drept, Stiinte Economice, Stiinte Politice / Fascicle: Law, Economic Sciences, Political Scien, Editura Lumen, Department of Economics, vol. 30, pages 200-208, December.
    • Handle: RePEc:lum:rev11d:v:30:y:2022:i::p:200-208
    DOI: https://doi.org/10.18662/upalaw/100
    as

    Download full text from publisher

    File URL: https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6253/4363
    Download Restriction: no
    File URL: https://libkey.io/https://doi.org/10.18662/upalaw/100?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    tax evasion; tax fraud; fiscal legislation; contributor; fiscal policy;
    All these keywords.

    JEL classification:

    • K1 - Law and Economics - - Basic Areas of Law
    • K2 - Law and Economics - - Regulation and Business Law
    • K4 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior

    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:lum:rev11d:v:30:y:2022:i::p:200-208. 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: Antonio Sandu (email available below). General contact details of provider: https://edituralumen.ro .

    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.