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Fraud and Tax Evasion in Romania VAT

Author

Listed:
  • Raluca Andreea MIHALACHE

    („Artifex” University of Bucharest)

Abstract

Romania is presently in a period of transition in all aspects of social, economic and political. In this situation and undergo a permanent transformation law and taxation is an endless string of mysteries and dilemmas, sometimes difficult to solve, the effects of which are able to produce systematic distortions major economic, social or political. Any state can exist without a financial system that ensures operation of all central and local institutions and organizations. Given the importance of revenue collection of the principle of equality before the law, the legislature has established a system to prevent violations, and sanctioning those who fall into the trap evasion.

Suggested Citation

  • Raluca Andreea MIHALACHE, 2013. "Fraud and Tax Evasion in Romania VAT," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 61(4), pages 128-132, December.
    • Handle: RePEc:rsr:supplm:v:61:y:2013:i:4:p:128-132
    as

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