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Underevaluation of the Taxable Base as a Result of Policies Aggressive Accountants Source Generator of Tax Fraud

Author

Listed:
  • Marius Boita

    ("Vasile GoldiÅŸ" Western University of Arad)

  • Luminita Paiusan

    ("Vasile GoldiÅŸ" Western University of Arad)

  • Eduard Ajtay

    (Western University of Timisoara)

Abstract

All economists, regardless of doctrinal orientation, agree that information in general and accounting information in particular play a key role in economic action. The objectives of this paper were to present and clarify issues related to the underestimation of the tax base as a result of aggressive accounting policies generating tax fraud, concepts, evolution and trends in tax fraud in Romania. In order to identify the phenomena of fraud or tax evasion, based on the risk analysis, it was decided to use the econometric analysis. Accounting information is a topic frequently debated and analyzed in both academia and business, having a special relevance for its users, including for institutions authorized by the state that have the obligation to identify and combat the underground economy, especially evasion and of tax fraud.

Suggested Citation

  • Marius Boita & Luminita Paiusan & Eduard Ajtay, 2021. "Underevaluation of the Taxable Base as a Result of Policies Aggressive Accountants Source Generator of Tax Fraud," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 697-702, August.
    • Handle: RePEc:ovi:oviste:v:xxi:y:2021:i:1:p:697-702
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    More about this item

    Keywords

    accounting information; accounting policies; tax base; tax fraud; evasion;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy

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