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Emphasizing the Coercive Side of the Anti-Tax Evasion Rules

Author

Listed:
  • Cristina Lazar

    (“Ovidius” University of Constanta, Faculty of Economic Sciences, Romania)

  • Ionel Bostan

    (“Stefan cel Mare” University of Suceava, Doctoral School of Economics, Romania)

Abstract

Our work highlights those normative and procedural changes aimed at preventing and combating tax evasion in the Romanian economic landscape. Referring to the most recent ones, we demonstrate that the legislator has sought (even if not achieved at the desired level) to create a business-friendly and fair environment, fostering the economic development of companies by protecting them against unfair competition from those who violate tax laws. This also encompasses the modernization of fiscal administration activities, primarily targeting increased revenue collection, among other goals. Our approaches focus on recent findings in combating tax evasion and fraud in Romania, closely associated with significant references to anti-evasion rules adopted within the context of ensuring Romania's long-term financial sustainability.

Suggested Citation

  • Cristina Lazar & Ionel Bostan, 2023. "Emphasizing the Coercive Side of the Anti-Tax Evasion Rules," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 725-732, December.
    • Handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:725-732
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    More about this item

    Keywords

    fiscal policy; tax evasion/fraud; recent findings in combating tax evasion; anti-tax evasion rules;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • H69 - Public Economics - - National Budget, Deficit, and Debt - - - Other
    • K14 - Law and Economics - - Basic Areas of Law - - - Criminal Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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