IDEAS home Printed from https://ideas.repec.org/a/brc/brccej/v1y2016i2p108-112.html
   My bibliography  Save this article

Considerations On The Causes Of Tax Evasion In Romania

Author

Listed:
  • Raluca-Viorica LIXANDRU

    (“Constantin Brâncoveanu” University of Pitesti, Romania)

Abstract

Tax evasion is the result of an imperfect legislation, which has not been well assimilated. One of the causes of tax evasion is excessive taxation. The emergence of tax evasion arises from the simple game of interest. Given the context of the current mentality, committing an act of tax evasion is a proof of ability rather than dishonesty. The anti-taxation reaction in our country came together with the democratisation of public finances. The people who have highly sided with this direction were the ones who before the introduction of the tax reforms were exempt or enjoyed the privileges regarding their tax obligations. Evading the ??tax obligations can be achieved through a variety of means, the most important ones being the illicit processes and the exploitation of loopholes.

Suggested Citation

  • Raluca-Viorica LIXANDRU, 2016. "Considerations On The Causes Of Tax Evasion In Romania," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 1(2), pages 108-112.
    • Handle: RePEc:brc:brccej:v:1:y:2016:i:2:p:108-112
    as

    Download full text from publisher

    File URL: http://www.revec.ro/papers/160211.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    tax evasion; fraud; legislation; taxation;
    All these keywords.

    JEL classification:

    • K3 - Law and Economics - - Other Substantive Areas of Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

    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:brc:brccej:v:1:y:2016:i:2:p:108-112. 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: Cristina GANESCU (email available below). General contact details of provider: http://www.univcb.ro/ .

    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.