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Forms of Tax Evasion in Romania. Analytical Perspective

Author

Listed:
  • Petre Brezeanu

    (Academy of Economic Studies, Bucharest, Romania)

  • Sorin Celea

    (Academy of Economic Studies, Bucharest, Romania)

  • Ana Petrina Stanciu

    (University of Petroșani, Romania)

Abstract

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.

Suggested Citation

  • Petre Brezeanu & Sorin Celea & Ana Petrina Stanciu, 2011. "Forms of Tax Evasion in Romania. Analytical Perspective," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(1), pages 33-42.
    • Handle: RePEc:pet:annals:v:11:y:2011:i:1:p:33-42
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    References listed on IDEAS

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    More about this item

    Keywords

    avoidance; engineering; fiscal risk; fictive society; tax haven;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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