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Tax Evasion And The Fight Againstit

Author

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  • PERPELEA G. Sebastian Ph. D Student

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

Abstract

Tax evasion is a complex soclo-economic phenomenon of the utmost importance, that states are facing today and seeks to limit its undesirable consequences as much as possible, eradication is virtually impossible. The effects of tax evasion are directly reflected on the levels of tax revenues, leading to distortions in the market mechanism and contribute to social inequities due to “access” and “inclination” tax evasion from various taxpayers. These adverse events to the tax evasion are not confined to that, and the state should concern itself systematically and effectively to prevent and limit tax evasion.

Suggested Citation

  • PERPELEA G. Sebastian Ph. D Student, 2011. "Tax Evasion And The Fight Againstit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 4(39), pages 243-250, May.
  • Handle: RePEc:aio:aucsse:v:1:y:2011:i:8:p:243-250
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    File URL: http://feaa.ucv.ro/AUCSSE/0039v4-030.pdf
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    More about this item

    Keywords

    critical; tax evasion; taxation; fiscal control; enforcement procedures; tax audit.;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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