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Economic Effects of Tax Evasion

Author

Listed:
  • Iacob Oana Camelia

    (Hyperion University of Bucharest, Romania)

  • Volintiru Ana-Maria

    (Valahia University, Târgoviºte, Romania)

  • Hohan Silvia

    (Valahia University, Târgoviºte, Romania)

Abstract

Tax evasion is the most thorough chapter in tax law both specialists and practitioners etc. However, and in spite of everything written about the causes, methods, scope, control or penalties related to tax evasion, words that designate this phenomenon are unclear, and the area that we are exploring is uncertain. As such, tax evasion is a very difficult to say, in addition, there is no legal definition of fraud. However, the outlook for this phenomenon has changed over time. It persists in all countries and in all times, despite sanctions. Moreover, it leaves many people indifferent beliefs. The article deals with the concept of tax avoidance, tax evasion cases, and the economic effects of tax evasion.

Suggested Citation

  • Iacob Oana Camelia & Volintiru Ana-Maria & Hohan Silvia, 2014. "Economic Effects of Tax Evasion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 182-186, May.
    • Handle: RePEc:ovi:oviste:v:xiv:y:2014:i:2:p:182-186
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    More about this item

    Keywords

    Tax evasion; tax fraud; corruption; economic balance.;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption

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