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Acts Of Tax Evasion And Fraud And Financial Impact Of These Phenomena In The European Union

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Author Info

  • Marinel Rizea

    (Ph.D student at the „Lucian Blaga” University)

  • Elena Lucia Croitoru

    (Ph.D student at the Academy of Economic Studies)

  • Mihai Dragoș Ungureanu

    (Ph.D student at the Academy of Economic Studies)

Abstract

Tax evasion has always been one of the most serious problems a country is facing, regardless of its level of development. At EU level, the situation is no different, largely due to lack of legislation to regulate this phenomenon. However, major reform efforts made in recent years by all Member States and EU bodies have brought additional clarity.

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File URL: http://www.rebe.rau.ro/RePEc/rau/journl/FA10/REBE-FA10-A8.pdf
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Bibliographic Info

Article provided by Romanian-American University in its journal Romanian Economic and Business Review.

Volume (Year): 5 (2010)
Issue (Month): 3 (September)
Pages: 116-125

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Handle: RePEc:rau:journl:v:5:y:2010:i:3:p:116-125

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Related research

Keywords: tax evasion; tax fraud; financial impact; suspected fraud; EU;

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