Tax Evasion Between Theory And Practice

Tax evasion is one of the economic and social phenomena of utmost importance for both the developed countries, and for the least developed countries. What can effectively be done in this field relates mainly to the limiting, as much as possible, the consequences of this phenomenon, its eradication being practically impossible. The effects of tax evasion are felt directly on the levels of the fiscal incomes, leading to distortions in the market's mechanism and, last, but not least, they may contribute to creating certain social inequities due to the "excess" and the taxpayers' various "inclinations" towards tax evasion. In all times, the multitude of the obligations imposed by the tax laws upon the taxpayers have stimulated their ingenuity in inventing various processes in circumventing the tax laws. The evasionist sometimes uses legal procedures, the loopholes left by the legislator. For promoting certain economic activities, the legislative provides, within the fiscal system, a certain strategy, and facilities, easements or even exemptions from the payment of some fiscal obligations, facilities of which-usually- tend to benefit certain taxpayers who are not entitled to receive them.