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Economic Theories that Explain the Emergence of Tax Evasion

Author

Listed:
  • Roxana-Aurelia Mart

    ("Alexandru Ioan Cuza " University of Iași)

  • Bogdan-Dumitru Cosofret

    ("Alexandru Ioan Cuza " University of Iași)

Abstract

Tax evasion refers to the illegal activities deliberately undertaken by a taxpayer in order to release himself from the tax burden. Tax avoidance, on the other hand, usually denotes a situation in which the taxpayer has arranged his business in a perfectly legal way, resulting in either a reduced taxable income or an income for which to pay tax. The taxpayer is not obliged to pay an amount higher than the legal tax due, in accordance with the tax law. It is also not excluded that a taxpayer enters into a bona fide transaction which, when carried out, has the effect of avoiding or reducing the obligation to pay tax, provided that there is no provision in the law which prevents the avoidance or tax reduction. The purpose of this paper is to identify in the literature specialty which are identified determining factors regarding the taxpayer's behavior towards taxation in terms of compliance or non-compliance.

Suggested Citation

  • Roxana-Aurelia Mart & Bogdan-Dumitru Cosofret, 2021. "Economic Theories that Explain the Emergence of Tax Evasion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 782-790, August.
    • Handle: RePEc:ovi:oviste:v:xxi:y:2021:i:1:p:782-790
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    More about this item

    Keywords

    tax evasion; tax; taxpayer; tax avoidance;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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