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Tax Evasion in Places of Worship

Author

Listed:
  • Oana Răvaș

    (University of Petrosani, Romania)

Abstract

This paper intends to present in more detail the positioning of these elements in the legislative, highlighting the dissonance between reality and the official situation, through a synthesis of the fraudulent mechanisms used in the Romanian clerical system, of the evasion policy promoted by it. However, it is increasingly stated a tendency to transform places of worship into a joint stock company, which enjoys revenues and even collects profit from the services they provide, which is in contravention with all the values that they they are trying to promote them among the parishioners.

Suggested Citation

  • Oana Răvaș, 2016. "Tax Evasion in Places of Worship," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 16(2), pages 147-156.
    • Handle: RePEc:pet:annals:v:16:y:2016:i:2:p:147-156
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    More about this item

    Keywords

    tax evasion; church; money laundry; finances; cults;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • K - Law and Economics
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law

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