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Trends and prospects for tax evasion


  • Marcel DRACEA
  • Iudit FODOR

    (University of Craiova)


Tax evasion represents nowadays a complex economic and social phenomenon. It is also the central vector of the informal economy that proves the true amplitude of the informal plateau of the economy, being in interaction and in interdependence with the other components specific for economic and financial crime. Tax evasion phenomenon has a direct and prompt effect on the level of tax revenues, which leads directly to imbalance in market forces as well as to the illicit enrichment of the practitioners of this method of fraud affecting the state and, ultimately, each of us, honest taxpayers. Present both in the economic area and in the informal economy, where the phenomenon is widespread, tax evasion has reached in the last 19 years, in Romania, relatively large dimensions. The rise of this phenomenon in our country makes it so real that it became a daily presence in all income generating economic zones.

Suggested Citation

  • Marcel DRACEA & Iudit FODOR, 2009. "Trends and prospects for tax evasion," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(10), pages 57-64, December.
  • Handle: RePEc:aio:fpvfcf:v:1:y:2009:i:10:p:57-64

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    More about this item


    tax evasion; economic crisis; emerging economies;

    JEL classification:

    • H00 - Public Economics - - General - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue


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