Tax Evasion - the Main Component of the Underground Economy Matrix in Romania
AbstractAccording to financial analyzes conducted by the facilitated institutions, tax evasion is the main component of the underground economy matrix and one of the major crimes which generates "dirty money". The assessment of tax evasion is quite difficult. We may, in fact, talk about estimating the discovered or identified tax evasion (either as a share of GDP or as a share of tax revenues of the Consolidated national public budget - BGC); actually, the registered tax evasion is much higher. In this paper we have tried to highlight some of the causes and factors that determine and influence both tax evasion and some particularities of the registered Romanian tax evasion. Moreover, we presented the values determined for tax evasion identified during 2000-2010. Quality, long time considered like a mean, especially an industrial one, changed.
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Bibliographic InfoArticle provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.
Volume (Year): XI (2011)
Issue (Month): 2 (May)
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Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
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tax evasion; fiscal fraud; underground economy;
Find related papers by JEL classification:
- E26 - Macroeconomics and Monetary Economics - - Macroeconomics: Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
- M40 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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