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The Effectiveness of Control on Combating Tax Evasion and Fraud at National Level

Author

Listed:
  • Ionel Leonida

    () (Centre for Financial and Monetary Research “Victor Slãvescu”, Romanian Academy)

Abstract

The development of this paper, we aim to evaluate the fiscal control activity carried out by tax authorities in Romania in terms of its effectiveness, namely the fight against tax evasion and of creating a tax environment based on cooperation between tax authorities and taxpayers, for better knowledge and understanding of the effects of taxation on the economy and society and to stimulate voluntary tax compliance. The proposed objective will be achieved through research studies in the field of tax administration management, statistical reports on the results of activities to prevent and combat tax evasion by combining empirical analysis, comparative analysis and logical analysis.

Suggested Citation

  • Ionel Leonida, 2016. "The Effectiveness of Control on Combating Tax Evasion and Fraud at National Level," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 5(2), pages 17-22, August.
  • Handle: RePEc:sdb:social:v:5:y:2016:i:2:p:17-22
    as

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    File URL: http://www.economic-debates.ro/ionel-leonida2016-2.pdf
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    File URL: http://www.economic-debates.ro/ionel-leonida2016-2.pdf
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    More about this item

    Keywords

    Fiscal control; effectiveness; evasion; fraud; tax;

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents

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