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Tax Evasion: Quantitative And Qualitative Factors Of Impact


  • Iulian Viorel Braşoveanu

    (Bucharest Academy of Economic Studies)

  • Laura Mihaela Obreja

    (Bucharest Academy of Economic Studies)


The aim of this paper is to identify the impact factors, both qualitative and quantitative, on tax evasion. This analysis is based on a synthesis of the most relevant publications in the field. We can identify several types of impact factors, grouped into: traditional factors, the characteristics of taxpayer’s, the characteristics of fiscal systems in different countries.

Suggested Citation

  • Iulian Viorel Braşoveanu & Laura Mihaela Obreja, 2011. "Tax Evasion: Quantitative And Qualitative Factors Of Impact," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 5(5(558)(su), pages 410-416, July.
  • Handle: RePEc:agr:journl:v:5(558)(supplement):y:2011:i:5(558)(supplement):p:410-416

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