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The Ways to Combat Tax Evasion in Romania in Conditions of the World Economic Crisis

Author

Listed:
  • Ciurlau Loredana

    („Constantin Brâncusi” University of Târgu-Jiu)

Abstract

Underground economy in Romania is particularly undeclared activities and less illegal activities. I circumvented the statements, those activities and would have to pay income taxes, but do not do it willingly. Underground economy consists of all economic activities in an organized manner, with the overcoming of social norms, of economic laws, aiming to obtain income that can not be controlled by the state.

Suggested Citation

  • Ciurlau Loredana, 2011. "The Ways to Combat Tax Evasion in Romania in Conditions of the World Economic Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 398-400, May.
    • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:398-400
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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/rezumate2011p1.pdf
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    More about this item

    Keywords

    world economic crisis; tax evasion; underground economy; fiscal surveillance; tax law.;
    All these keywords.

    JEL classification:

    • G01 - Financial Economics - - General - - - Financial Crises

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