IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/20642.html
   My bibliography  Save this paper

Fiscal Evasion – Principal Cause and Consequence of the Romanian Gradual Transition

Author

Listed:
  • Susanu, Monica
  • Ioan, Viorica

Abstract

Unknown or almost nonexistent till ’90 years, the phenomenon of tax evasion had abundantly flourished in the Romania’s transitional economy, covering all its fields with black spots, under many, various and harmful appearance. The first laws stipulating the profit and the salary taxes also had revealed the appetite of the contributors for the tax evasion, in a small measure at the beginning, of course, because of the economic spirit of those years. After the regulations for the value added tax and the excise taxes, as well as due to the innumerable modifications of the fiscal legislation, the fiscal evasion knew a considerable development and diversification, greatly stimulated by the controversies between the fiscal and the bureaucratic pressure.

Suggested Citation

  • Susanu, Monica & Ioan, Viorica, 2005. "Fiscal Evasion – Principal Cause and Consequence of the Romanian Gradual Transition," MPRA Paper 20642, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:20642
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/20642/1/MPRA_paper_20642.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Călinică Ramona Mariana, 2020. "The Dynamics of Unemployment in Romania during 2008-2019," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 285-290.

    More about this item

    Keywords

    tax evasion; tax avoidance; fraud; fiscal ability; fiscal law; black economy;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • P37 - Political Economy and Comparative Economic Systems - - Socialist Institutions and Their Transitions - - - Legal
    • P35 - Political Economy and Comparative Economic Systems - - Socialist Institutions and Their Transitions - - - Public Finance
    • E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

    Statistics

    Access and download statistics

    Corrections

    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:pra:mprapa:20642. See general information about how to correct material in RePEc.

    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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.