Tax burden - the tax evasion generator

The economic globalization has emphasized and elaborated the existing inter-dependencies between the national economies, favouring the development of the world economy, but at the same time, of the underground economy - a tax evasion generator. In the context of debating the tax evasion which is currently present in all the countries of the world, it is not possible to ignore one of the most important generating factors of this phenomenon, i.e. the tax burden. In our opinion, the tax burden in Romania is more current than ever, firstly, due to the fact that our country is in the phase of harmonizing the financial system with the community acquis and secondly, due to the fact that the Romanian economy is confronted with the lack of capital in the context of the world financial crisis, the incomes of the taxpayers are insufficient to be governed by an excessive tax policy, without giving birth to the evasion phenomena. This is the reason why I think it is convenient to perform an analysis of the implications of the tax burden over the tax evasion in the Romanian economy.