IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxivy2014i2p512-516.html
   My bibliography  Save this article

Measuring Tax Gap on Income Tax and Social Contributions: Romania's Case

Author

Listed:
  • Horga Maria-Gabriela

    ("Ovidius" University of Constanta)

  • Dãnilã Alexandra

    ("Ovidius" University of Constanta)

Abstract

Taxes are a very important dimension of current economies, as they form the basis of national budgets and allow governments to finance expenditure in vital areas such as health, education, defense or infrastructure. Tax administrations are the ones responsible for a proper application of tax laws and efficient collection of taxes. The difficult economic context that followed the financial crisis triggered in 2008, characterized by emphasizing fiscal deficits and increasing government debt, brought the interest in measuring and reducing tax evasion and tax gaps in the majority of EU Member States, including Romania. Present paper debates the issue of tax gap recorded in Romania, related to income taxes and social contributions.Within this paper, tax gap is adressed throughout estimations on undeclared work in Romania.

Suggested Citation

  • Horga Maria-Gabriela & Dãnilã Alexandra, 2014. "Measuring Tax Gap on Income Tax and Social Contributions: Romania's Case," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 512-516, May.
    • Handle: RePEc:ovi:oviste:v:xiv:y:2014:i:2:p:512-516
    as

    Download full text from publisher

    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/ANALE%20vol%2014%20issue_2_2014.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    undeclared labor; fiscal measurements; tax due.;
    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:ovi:oviste:v:xiv:y:2014:i:2:p:512-516. 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: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    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.