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Tax evasion in Romania and some methods to prevent and combat it

Author

Listed:
  • Mihaela-Iuliana PATRASC

    (TIBISCUS UNIVERSITY OF TIMISOARA, FACULTY OF ECONOMICS)

  • Corina SERBAN

    (TIBISCUS UNIVERSITY OF TIMISOARA, FACULTY OF ECONOMICS)

Abstract

Tax evasion is a threat to the process of state revenues. The extent of this phenomenon is taking a concern because, in the absence of measures to prevent and combat, it can have negative effects on economic stability. Total eradication of tax evasion is impossible, however can be controlled and reduced by: educating taxpayers on the importance of paying taxes, development of systems and procedures to detect tax fraud.

Suggested Citation

  • Mihaela-Iuliana PATRASC & Corina SERBAN, 2012. "Tax evasion in Romania and some methods to prevent and combat it," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 711-714, May.
    • Handle: RePEc:tdt:annals:v:xviii:y:2012:p:711-714
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    More about this item

    Keywords

    tax evasion; tax payers; fiscal policy;
    All these keywords.

    JEL classification:

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

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