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Considerations Regarding Tax Evasion and Its Implications

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  • Daniel Iulius Doagă

    (University of Craiova)

Abstract

The main objective of this research article is to provide a well-founded framework regarding the concept of tax exemption and its various implications. This research article includes both a complex theoretical part, but also an empirical part based on descriptive statistics regarding the member states of the European Union. Although there are various opinions and points of view in the literature, a generally accepted conceptual approach for tax evasion has not yet been established. The shadow or underground economy is an essential factor in perpetuating the tax evasion. Fiscal regulatory bodies and tax authorities represents levers of legal intervention in combating tax evasion.

Suggested Citation

  • Daniel Iulius Doagă, 2019. "Considerations Regarding Tax Evasion and Its Implications," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 727-734, December.
    • Handle: RePEc:ovi:oviste:v:xix:y:2019:i:2:p:727-734
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    References listed on IDEAS

    as
    1. Murray, Matthew N., 1997. "Would Tax Evasion and Tax Avoidance Undermine a National Retail Sales Tax?," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(1), pages 167-182, March.
    2. Ferrer-i-Carbonell, Ada & Gërxhani, Klarita, 2016. "Tax evasion and well-being: A study of the social and institutional context in Central and Eastern Europe," European Journal of Political Economy, Elsevier, vol. 45(S), pages 149-159.
    3. Ionut-Gheorghe Caraus & Madalina Caraus & Ioana Tatiana Stanese, 2016. "Tax Evasion Under The Influence Of Fiscal Policy Measures," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 98-102, August.
    4. Oliver Reimers, 2015. "Tax Evasion and the Shadow Economy," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 61-62, January.
    5. Feige, Edgar L., 1990. "Defining and estimating underground and informal economies: The new institutional economics approach," World Development, Elsevier, vol. 18(7), pages 989-1002, July.
    6. Murray, Matthew N., 1997. "Would Tax Evasion and Tax Avoidance Undermine a National Retail Sales Tax?," National Tax Journal, National Tax Association, vol. 50(1), pages 167-82, March.
    7. Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 25-48, Winter.
    8. Oliver Reimers, 2015. "Tax Evasion and the Shadow Economy," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(4), pages 61-62, 01.
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    More about this item

    Keywords

    tax evasion; tax avoidance; hidden economy; taxpayers; fiscal pressure;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • F43 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - Economic Growth of Open Economies

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