The Consequnces of Tax-Evasion

The professor Dan Drosu Şaguna considers that the definitions given to tax-evasion phenomenon in legislation and in doctrine are incomplete and believes that tax-evasion phenomenon could be defined as representing the logical resultant of defects and inadvertences of an imperfect legislation, of bad methods of application and of legislator’s inability, too; any state’s excessive fiscality makes the legislator as guilty as those who commit it. We made a brief presentation of the tax-evasion’s principal effects, because we wanted to underline the negative effect of this phenomenon on national economy. We, also, wanted to show how important is that the fiscal phenomenon to be stopped, or at least decreased substantially, to remove this chain of negative effects.