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The Consequences of Tax Evasion: New Approaches

Author

Listed:
  • Mihai Octavian PERPELEA

    (University of Craiova, Doctoral School of Economic Sciences)

  • Sebastian George PERPELEA

    (University of Craiova, Doctoral School of Economic Sciences)

Abstract

If we are talking about tax evasion, it can be appreciated that his position as an enemy of society (intentionally I did not say of „the state") is amplified not only by its economic consequences but also by its public consequences. The proportions to which the this phenomenon has become in the contemporary Romanian society exceed any acceptable limits in a modern state, a member of the European Union. In addition, it should be noted that the devastating effects of tax evasion occur in Romania, both economically, socially, culturally and politically.

Suggested Citation

  • Mihai Octavian PERPELEA & Sebastian George PERPELEA, 2018. "The Consequences of Tax Evasion: New Approaches," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(20), pages 149-155, November.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2018:i:20:p:149-155
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    More about this item

    Keywords

    tax evasion; taxes; corruption; economic effects; public effects.;
    All these keywords.

    JEL classification:

    • F15 - International Economics - - Trade - - - Economic Integration
    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration
    • G00 - Financial Economics - - General - - - General
    • G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)
    • G20 - Financial Economics - - Financial Institutions and Services - - - General
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • H00 - Public Economics - - General - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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