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Forms of Tax Evasion in Romania. Analytical Perspective

  • Petre Brezeanu

    ()

    (Academy of Economic Studies, Bucharest, Romania)

  • Sorin Celea

    (Academy of Economic Studies, Bucharest, Romania)

  • Ana Petrina Stanciu

    ()

    (University of Petroșani, Romania)

This study brings to the fore an analysis of the phenomenon of tax evasion in Romania. The perspective is broad, with a descriptive substrate, originally founded by highlighting the dimensions that define this phenomenon; later, the perspective is materialized by the presentation of tax evasion schemes that often takes the form of real complex fiscal and also financial engineering. The purpose of this work consists in the awareness of practitioners, academics and the public of the tax evasion forms useful in order to identify precise modalities to combat it. Since the volume of funds subject to the phenomenon of tax evasion is greater, the negative effects of macroeconomic environment.

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Article provided by University of Petrosani, Romania in its journal Annals of the University of Petrosani - Economics.

Volume (Year): 11 (2011)
Issue (Month): 1 ()
Pages: 33-42

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Handle: RePEc:pet:annals:v:11:y:2011:i:1:p:33-42
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  1. Rafael La Porta & Florencio Lopez-deSilanes & Andrei Shleifer & Robert W. Vishny, 1999. "Investor Protection and Corporate Valuation," NBER Working Papers 7403, National Bureau of Economic Research, Inc.
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  7. Knittel, Christopher R. & Stango, Victor, 2005. "Incompatibility, Product Attributes and Consumer Welfare: Evidence from ATMs," Department of Economics, Working Paper Series qt3d42z9rh, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
  8. Sheetal K. Chand & Karl Ove Moene, 1997. "Controlling Fiscal Corruption," IMF Working Papers 97/100, International Monetary Fund.
  9. Berkowitz, Daniel & Pistor, Katharina & Richard, Jean-Francois, 2003. "Economic development, legality, and the transplant effect," European Economic Review, Elsevier, vol. 47(1), pages 165-195, February.
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  11. Berkowitz, Daniel & Li, Wei, 2000. "Tax rights in transition economies: a tragedy of the commons?," Journal of Public Economics, Elsevier, vol. 76(3), pages 369-397, June.
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