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Tax Evasion in Romania

Author

Listed:
  • Sorin Adrian Ciupitu

    () (Dimitrie Cantemir Christian University)

  • Mirela Niculae

    () (Dimitrie Cantemir Christian University)

Abstract

Tax evasion cannot be totally eliminated but it can be reduced due to better legislation and better fiscal politics. It is necessary to unify the fiscal and financial legislation with the elaboration and adoption of s new Fiscal Code where the bonds, the procedure for their determination and imposition, the taxpayers’ rights and obligations as well as the fiscal organisms’ rights and obligations, crimes and other sanctions according to constitution provisions must be regulated.

Suggested Citation

  • Sorin Adrian Ciupitu & Mirela Niculae, 2013. "Tax Evasion in Romania," 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. 3(1), pages 158-162, January.
  • Handle: RePEc:hur:ijaraf:v:3:y:2013:i:1:p:158-162
    as

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    Keywords

    Tax evasion; fraud; GDP; law; taxpayer;

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