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

Author

Listed:
  • 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.

Suggested Citation

  • Marinel Rizea & Elena Lucia Croitoru & Mihai Dragoș Ungureanu, 2010. "Acts Of Tax Evasion And Fraud And Financial Impact Of These Phenomena In The European Union," Romanian Economic Business Review, Romanian-American University, vol. 5(3), pages 116-125, September.
    • Handle: RePEc:rau:journl:v:5:y:2010:i:3:p:116-125
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