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Accounting Information Indispensable Source For The Discovery Of Tax Evasion In The Field Of Products Subject To Excise

Author

Listed:
  • Dorel MATEȘ

    (Western University of Timisoara, Romania)

  • Eduard AJTAY

    (Western University of Timisoara, Romania)

  • Antonela SANDU (URSACHI)

    (University of Stefan cel Mare, Suceava, Romania)

Abstract

The present article aims to highlight the kinds of tax evasion methods in the field of products subject to excise duty and the role of the tax inspection in combating them. The research reveals which are the most common methods of tax evasion, but it tries to discern the probable developments of the process. The article has in view the inexorable reality, namely that the ingenuity method of tax fraud increases with the emergence of the new rules or barriers to the fraud. Following the research carried out we found that the tax evasion phenomenon in the field of products subject to excise duty has currently a significant impact in the economic and social Romanian reality. In order to reduce the tax evasion phenomenon in the field of products subject to excise duty, it must set up a mechanism for monitoring, oversight and fiscal control as well as the amendment of legislation, the tax evasion being mainly a consequence of the inaccuracies or imperfection of laws.

Suggested Citation

  • Dorel MATEȘ & Eduard AJTAY & Antonela SANDU (URSACHI), 2015. "Accounting Information Indispensable Source For The Discovery Of Tax Evasion In The Field Of Products Subject To Excise," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 9, pages 71-75, December.
    • Handle: RePEc:cmj:seapas:y:2015:i:9:p:71-75
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    File URL: http://seaopenresearch.eu/Journals/articles/SPAS_9_12.pdf
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    References listed on IDEAS

    as
    1. Marius Boita & Boby Costi & Andrei Anghelina, 2014. "The Managerial Decision In Tourism Related To The Tax Information And The Accounting Reports," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 0, pages 394-397, May.
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    More about this item

    Keywords

    tax evasion; energy products; excise; income; underground economy;
    All these keywords.

    JEL classification:

    • E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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