IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/v11y2011i1p588-593.html
   My bibliography  Save this article

Combating Tax Evasion Between Legality and Illegality in Romania

Author

Listed:
  • Din Alina Valentina

    (“Lucian Blaga” University of Sibiu)

  • Diaconu Mihaela

    (University of Pitesti)

Abstract

Humans are always tempted to put general interest after the personal one, thus being inclined to consider taxes more as the ones who try to diminish their heritage. The phenomenon of avoiding to pay taxes towards the state namely tax evasion is especially characteristic to a free market economy and less to a directed, centralized economy or an economy controlled by the Government. Tax prejudices and not as legitimate contributions to public expenses, furthermore to see as being evil evasion is not only the image of fiscality, but also of a political and social climate, of nationality and religion. Human condition is responsible for the generalization of this particular phenomenon, together with the feeling of forfeit without receiving the equivalent back. There is a way of thinking in the minds of contributors that consists in not paying anything but only the absolutely necessary.

Suggested Citation

  • Din Alina Valentina & Diaconu Mihaela, 2011. "Combating Tax Evasion Between Legality and Illegality in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 588-593, May.
    • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:588-593
    as

    Download full text from publisher

    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/rezumate2011p1.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    tax; evasion; fraud; law; illegality.;
    All these keywords.

    JEL classification:

    • G - Financial Economics

    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:ovi:oviste:v:11:y:2011:i:1:p:588-593. 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: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    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.