IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Tax burden - the tax evasion generator

Listed author(s):
  • Iudit FODOR

    (University of Craiova)

Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Article provided by University of Craiova, Faculty of Economics and Business Administration in its journal Finance - Challenges of the Future.

    Volume (Year): 1 (2009)
    Issue (Month): 9 (May)
    Pages: 299-304

    in new window

    Handle: RePEc:aio:fpvfcf:v:1:y:2009:i:9:p:299-304
    Contact details of provider: Postal:
    Str. A.I. Cuza nr. 13, Craiova

    Phone: 004 0251 411317
    Fax: 004 0251 411317
    Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    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)

    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.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.