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Tax Evasion In Romania – Some Characteristics


  • Iulian Viorel Braşoveanu

    (Bucharest Academy of Economic Studies)


The aim of this paper is to identify the most important aspects of tax evasion in our country. I captured the most important tax evasion crimes identified by the law and I presented the latest data on financial control. Based on data collected I determined the identified tax evasion, then tax evasion unidentified, estimated using on a simplified model, based on two different methodologies. Based on the two sizes I estimated the total tax evasion for our country.

Suggested Citation

  • Iulian Viorel Braşoveanu, 2011. "Tax Evasion In Romania – Some Characteristics," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 5(5(558)(su), pages 403-409, July.
  • Handle: RePEc:agr:journl:v:5(558)(supplement):y:2011:i:5(558)(supplement):p:403-409

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