IDEAS home Printed from https://ideas.repec.org/a/aio/fpvfcf/v1y2009i9p299-304.html
   My bibliography  Save this article

Tax burden - the tax evasion generator

Author

Listed:
  • Iudit FODOR

    (University of Craiova)

Abstract

The economic globalization has emphasized and elaborated the existing inter-dependencies between the national economies, favouring the development of the world economy, but at the same time, of the underground economy - a tax evasion generator. In the context of debating the tax evasion which is currently present in all the countries of the world, it is not possible to ignore one of the most important generating factors of this phenomenon, i.e. the tax burden. In our opinion, the tax burden in Romania is more current than ever, firstly, due to the fact that our country is in the phase of harmonizing the financial system with the community acquis and secondly, due to the fact that the Romanian economy is confronted with the lack of capital in the context of the world financial crisis, the incomes of the taxpayers are insufficient to be governed by an excessive tax policy, without giving birth to the evasion phenomena. This is the reason why I think it is convenient to perform an analysis of the implications of the tax burden over the tax evasion in the Romanian economy.

Suggested Citation

  • Iudit FODOR, 2009. "Tax burden - the tax evasion generator," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(9), pages 299-304, May.
  • Handle: RePEc:aio:fpvfcf:v:1:y:2009:i:9:p:299-304
    as

    Download full text from publisher

    File URL: http://feaa.ucv.ro/FPV/009-44.pdf
    Download Restriction: no

    More about this item

    Keywords

    tax burden; globalization; financial crisis;

    JEL classification:

    • G01 - Financial Economics - - General - - - Financial Crises
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aio:fpvfcf:v:1:y:2009:i:9:p:299-304. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alina Manta). General contact details of provider: http://edirc.repec.org/data/fecraro.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.