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Abstract
It’s more than 25 years now that the economy of our country is part of market economy, after the decline of the communist regime. With the passing of the years this market economy is developed, perfectioned, improved and it has given signs that it can work, in fact, as a fragile capitalism, which is newly born and which is afraid to grow. As we know, we cannot take pride in a tradition that we know we do not possess. But, surprisingly and unfortunately, this economy of ours headed towards informality, which is, without exaggerating an economy accompanied with strong criminal elements. We notice that these phenomena are fought not only in the westerb world, but also in other countries, really fiercely. We can refer to China, a marker economy very industrialized, but which is still one party politically. The avoidance of taxes can be considered as a criminal phenomenon, which we are inheriting for more than 25 years now, without even speaking loudly about it, that maybe capitalism shall be born from the capital and make capital, which in fact we didn’t use to have. Nevertheless, this situation of illegality and informality was ignored, which is what brought parallel social and moral damages; a situation which was allowed by the political attitude. Even nowadays, we notice that we are in stagnation, from the political point of view. Besides grave social, moral, structural and mega structural problems, this situation creates big problems even for the government to collect taxes and funds to take the role of intermediate and regulator in the economical life of the country. Accountants are the part of the financial experts, who without avoiding, can help the state to contribute in the formalization of informal economy, which to be frank cannot be considered all “black†, but there are also serious private companies, which try to respect the laws and rules of fiscal “game†defined by the state, which the latter shall respect, control and make it possible for the system to function, as it was “a soccer referee†.
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