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Aspects Regarding the Romanian Fiscal Policy to Prevent and Fight Against Underground Economy

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  • Sorin Adrian Ciupitu

Abstract

No matter what kind of economy may we approach, the main purpose of a fiscal system is to build a stable and solid source of public revenue. On the other hand, a tax system must be designed to support economic development of the country, as well as the disadvantaged social groups. The achievement of these objectives has to be accompanied by a permanent concern of the fiscal administration on increasing its efficiency. In this process, a paramount factor is to reduce tax evasion, particularly when it affects the efficiency of the state structures statehood, a factor generator of corruption.

Suggested Citation

  • Sorin Adrian Ciupitu, 2015. "Aspects Regarding the Romanian Fiscal Policy to Prevent and Fight Against Underground Economy," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 7(1), pages 23-27, March.
    • Handle: RePEc:khe:journl:v:7:y:2015:i:1:p:23-27
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    More about this item

    Keywords

    Tax system; fiscal fraud; tax payer; fiscal pressure;
    All these keywords.

    JEL classification:

    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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