National measures adopted in the field of fiscal-budgetary policy to prevent tax evasion

One of objectives of the fiscal-budgetary policy regulations represents the control and prevention of tax evasion, as well as the aggressive tax planning, because these phenomena affect the budgetary revenue collection and, by way of consequence, the funding of public expenses. Subsequent to the 2008 financial crisis, the OECD initiated a project through which they are trying to fight off the effects of these phenomena, leading to the decrease of budgetary revenue in all countries. Romania joined this international initiative and transposed into the national law certain measures meant to prevent these phenomena, but the results are not satisfactory yet. It is clear that there is a strong connection between the fiscal and budgetary policies and instruments used by a state and the good governance, as good governance cannot exist in the absence of transparent, coherent fiscal and budgetary means, oriented towards the development of society.