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Tax Evasion During And At The “End” Of The Economic Crisis

  • Ioniţă Gheorghe-Iulian


    (Romanian American University in Bucharest)

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    In Romania, tax evasion is a national “sport”, whose consequences can be “noticed” and “quantified”. The frequent and important amendments of the tax and social insurance legislation and policy which have been carried out in a short time interval have had the reverse effect, namely they chased away investors and encouraged tax payers to find various subterfuges to avoid paying their fiscal obligations. In the context of the economic crisis, VAT, minimum tax and health tax increases, the removal of deductible expenses, the reduction of pensions, salaries and the massive layoffs in the public sector have increasingly led to a growth of the tax evasion phenomenon.

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    Article provided by Romanian-American University in its journal Romanian Economic and Business Review.

    Volume (Year): 6 (2011)
    Issue (Month): 3 (September)
    Pages: 161-171

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    Handle: RePEc:rau:journl:v:6:y:2011:i:3:p:161-171
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