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Comparative analysis of tax evasion between Moldova and Romania

Author

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  • Oana-Carmen Răvaș

    (University of Petroșani, Romania)

Abstract

Tax evasion is actually failure by the taxpayer, tax liabilities. And the negative effects of this are felt directly on the level of tax revenue receipts, causing major distortions in the functioning of the market mechanism. It is believed that the first cause of fraud is itself impossible, fairer tax system in which develops based on the principle of declaring taxpayer benefiting from a presumption of honesty and that is a temptation to hide.

Suggested Citation

  • Oana-Carmen Răvaș, 2015. "Comparative analysis of tax evasion between Moldova and Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 15(2), pages 151-158.
    • Handle: RePEc:pet:annals:v:15:y:2015:i:2:p:151-158
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    More about this item

    Keywords

    tax evasion; tax liabilities; principle of declaring taxpayer fiscal policy; excessive taxation;
    All these keywords.

    JEL classification:

    • K30 - Law and Economics - - Other Substantive Areas of Law - - - General
    • K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law

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