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Tax Control Between Legality and Motivation: A Case Study on Romanian Legislation

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  • Ioana Maria Costea

    (Faculty of Law, Alexandru Ioan Cuza University of Iasi, 700506 Iasi, Romania)

  • Despina-Martha Ilucă

    (Faculty of Law, Alexandru Ioan Cuza University of Iasi, 700506 Iasi, Romania)

  • Maria-Eliza Galan

    (Faculty of Law, Alexandru Ioan Cuza University of Iasi, 700506 Iasi, Romania)

Abstract

Our study aims to evaluate the current Romanian context for tax control by correlating the legal framework with the administrative model, as derived through empirical analysis. Our hypotheses, confirmed by the observed macro-dynamics of tax control in a period of four years, are as follows: (1) the current legal framework for tax control is heterogeneous, incomplete, and influenced by administrative practices; (2) debt collection is an inconsistent outcome of various forms of tax control, contributing marginally to budget dynamics; and (3) the identification of tax-related illegal activities heavily depends on tax control, while the application of administrative and criminal sanctions varies significantly. The study highlights the need to (re)design the normative framework to enhance coherence and effectiveness; hence, we advanced a model of normative reform based on the three abovementioned conclusion.

Suggested Citation

  • Ioana Maria Costea & Despina-Martha Ilucă & Maria-Eliza Galan, 2025. "Tax Control Between Legality and Motivation: A Case Study on Romanian Legislation," Laws, MDPI, vol. 14(3), pages 1-23, May.
    • Handle: RePEc:gam:jlawss:v:14:y:2025:i:3:p:34-:d:1654741
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    References listed on IDEAS

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    2. Slemrod, Joel, 1990. "Optimal Taxation and Optimal Tax Systems," Journal of Economic Perspectives, American Economic Association, vol. 4(1), pages 157-178, Winter.
    3. Mendoza, Juan P. & Wielhouwer, Jacco L. & Kirchler, Erich, 2017. "The backfiring effect of auditing on tax compliance," Journal of Economic Psychology, Elsevier, vol. 62(C), pages 284-294.
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