IDEAS home Printed from
   My bibliography  Save this article

Fiscal Evasion in Romania


  • Adrian Amarita

    (Ministerul Dezvoltarii Regionale si Administratiei Publice)


The phenomenon of tax evasion has grown in Romania, especially in the last years. Diversification and complexity of foreign trade in the context of an imperfect legislation, constituted favorable circumstances for extending tax evasion and its negative effects are reflected in an increased way on the national economy.In this context, the specialists’ concerns to create a legislative framework to mitigate this phenomenon have intensified. Given that tax evasion can not be eradicated completely, it is necessary to find the most effective measures to combat it.

Suggested Citation

  • Adrian Amarita, 2017. "Fiscal Evasion in Romania," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 65(1), pages 3-21, January.
  • Handle: RePEc:rsr:supplm:v:65:y:2017:i:1:p:3-21

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    Tax evasion; fiscal system; legislation; tax; contravention; crime; counteracting measures;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rsr:supplm:v:65:y:2017:i:1:p:3-21. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Adrian Visoiu). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.