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Ways Of Combat Tax Evasion In Romania And European Union

Author

Listed:
  • Andreea Mihaela Corîci

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

Tax evasion is a complex phenomenon faced by all member economies, regardless of geographic position. Economic transparency of each of the Member States of the European Union helps to have a compact European economic market. This can take place inter alia through exchange of information between tax authorities and a common database for European countries

Suggested Citation

  • Andreea Mihaela Corîci, 2016. "Ways Of Combat Tax Evasion In Romania And European Union," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 220-229.
    • Handle: RePEc:aio:aucsse:v:1:y:2016:i:44:p:220-229
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    File URL: http://feaa.ucv.ro/AUCSSE/0044v1-021.pdf
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    More about this item

    Keywords

    tax evasion; fiscal transparency; tax fraud;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • K20 - Law and Economics - - Regulation and Business Law - - - General

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