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Fluctuations and Factors that Generated the Evolution of Tax Evasion in the Period 2018-2022

Author

Listed:
  • Ioana Lazarescu

    (Dunarea de Jos University of Galati, Romania)

  • Viorica Ioan

    (Dunarea de Jos University of Galati, Romania)

  • Andrei Mitu

    (Dunarea de Jos University of Galati, Romania)

  • Alexandrina Brinza

    (Dunarea de Jos University of Galati, Romania)

Abstract

The evolution of tax evasion in Romania from 2018 to 2022 is highlighted by significant changes in the number of inspections, imposed fines, business suspensions, and criminal reports. The COVID-19 pandemic had a substantial impact, leading to declines in various sectors, and measures to combat tax evasion are being discussed from multiple perspectives. We advocate for fiscal education, legislative simplification, and efficient control as essential elements to counter tax evasion. Additionally, addressing the complexity of the tax system and developing strategies to encourage voluntary compliance are considered crucial.

Suggested Citation

  • Ioana Lazarescu & Viorica Ioan & Andrei Mitu & Alexandrina Brinza, 2023. "Fluctuations and Factors that Generated the Evolution of Tax Evasion in the Period 2018-2022," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 322-339.
    • Handle: RePEc:ddj:fserec:y:2023:p:322-339
    DOI: https://doi.org/10.35219/rce20670532173
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    References listed on IDEAS

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    1. Erling Barth & Tone Ognedal, 2018. "Tax Evasion in Firms," LABOUR, CEIS, vol. 32(1), pages 23-44, March.
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