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Tax evasion and its implications in the current economic climate

Author

Listed:
  • Antonescu, Mihail
  • Antonescu, Ligia

Abstract

The excessive increase of the tax burden, the existance of a bad legislation, the lack of effective fiscal control and insufficient education of taxpayers are the main causes of tax evasion. While impossible to determine the exact size of the tax evasion, approximate measures and statistical data are used for its measurement. This is necessary to determine the effectiveness of prevention and combating evasion methods but also to estimate the negative consequences.

Suggested Citation

  • Antonescu, Mihail & Antonescu, Ligia, 2016. "Tax evasion and its implications in the current economic climate," MPRA Paper 69948, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:69948
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    More about this item

    Keywords

    Tax evasion; control of fiscal evasion;

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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