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Study On Tax Compliance And Detection Of Possible Tax Evasion Behavior

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  • Mihaela TULVINSCHI

    (Stefan cel Mare University of Suceava, 720229, Romania)

Abstract

The topicality of the chosen research topic results from the negative impact that tax evasion has on the collection of tax revenues to the state budget. Combating the evasion phenomenon is an urgency to ensure economic growth, equity in distribution and social stability. The purpose of this study is to present an overview of the situation and a perspective on tax evasion. The objectives proposed to achieve this goal are: analysis of the specialized literature to identify research trends on tax evasion; tax risk analysis based on economic and financial indicators; creation of an econometric model to authenticate the link between various operating expenses and turnover, trying to detect possible evasive behaviours. The results of the study lead to the conclusion that tax evasion could be prevented by early identification of cases of tax non-compliance.

Suggested Citation

  • Mihaela TULVINSCHI, 2024. "Study On Tax Compliance And Detection Of Possible Tax Evasion Behavior," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 12(1), pages 142-148, February.
    • Handle: RePEc:scm:ejafbu:v:12:y:2024:i:1:p:142-148
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    References listed on IDEAS

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    1. Dinga, Emil, 2008. "Consideraţii Teoretice Privind Evaziunea Fiscală Vs Frauda Fiscală," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 12(4), pages 20-50, December.
    2. Abdixhiku, Lumir & Krasniqi, Besnik & Pugh, Geoff & Hashi, Iraj, 2017. "Firm-level determinants of tax evasion in transition economies," Economic Systems, Elsevier, vol. 41(3), pages 354-366.
    3. Ján Dobroviè & Rastislav Rajnoha & Petr Šuleø, 2021. "Tax evasion in the EU countries following a predictive analysis and a forecast model for Slovakia," Oeconomia Copernicana, Institute of Economic Research, vol. 12(3), pages 701-728, September.
    4. Hofmann, Eva & Voracek, Martin & Bock, Christine & Kirchler, Erich, 2017. "Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries," Journal of Economic Psychology, Elsevier, vol. 62(C), pages 63-71.
    5. Gianfranco Gambarelli & Daniele Gervasio & Francesca Maggioni & Daniel Faccini, 2022. "A Stackelberg game for the Italian tax evasion problem," Computational Management Science, Springer, vol. 19(2), pages 295-307, June.
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