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The Evasion-Motivation, Reaction and Economic Reasons


  • Gabriel Goicea

    () (The Bucharest City Police General Department)

  • Roxana Ionescu

    () (Dimitrie Cantemir Christian University)


The tax evasion is and has been a controversial phenomenon over time. Specialists in finance and the competent bodies of the village have always tried to find measures to control and limit this. In this paper, the authors aim to present the motivations behind the tax evasion. They seek both personal considerations and opportunities offered by the current legislation. The state of satiation of man and his daily comfort are perhaps the most important barometers in the analysis of the tax evasion. We don't have to neglect also the aspect of the pressure put by the state through its fiscal and budgetary policy, which creates discomfort and willingness to violate the legal rules in certain situation.

Suggested Citation

  • Gabriel Goicea & Roxana Ionescu, 2012. "The Evasion-Motivation, Reaction and Economic Reasons," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(Special 1), pages 251-258, May.
  • Handle: RePEc:hur:ijaraf:v:2:y:2012:i:1special:p:251-258

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    More about this item


    Tax evasion; fiscal facilities; fiscal obligations; fiscal havens;

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance


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