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An Analysis of the Determinations of Tax Evasion from the Financial - Accounting Perspective

Author

Listed:
  • Roxana Aurelia MârÈ›

    ("Alexandru Ioan Cuza " University of Iași)

  • Carmen Vâlcu

    ("Alexandru Ioan Cuza " University of Iași)

  • Mihaela Dumitriu

    ("Alexandru Ioan Cuza " University of Iași)

Abstract

The interest for tax evasion is a perennial one with interdisciplinary approaches from the legal, economic, sociological and psychological spheres, both from a practical and theoretical point of view. Economic development have led to an adaptation of tax evasion on different levels. The economic crisis of 2009 has increased taxpayers' inclination to pay less taxes and fees. In his turn, the state sought new ways to bring money to the state budget. This is why the tax evasion phenomenon has gained new attention from theorists and practitioners, acquiring multidimensional valences. The chosen theme has its source in the heterogeneity of the study modes, which is of current interest to all the governments of the world, always looking for solutions and ways to combat tax evasion.

Suggested Citation

  • Roxana Aurelia MârÈ› & Carmen Vâlcu & Mihaela Dumitriu, 2019. "An Analysis of the Determinations of Tax Evasion from the Financial - Accounting Perspective," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 789-797, December.
    • Handle: RePEc:ovi:oviste:v:xix:y:2019:i:2:p:789-797
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    References listed on IDEAS

    as
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    2. James Alm & Benno Torgler, 2011. "Do Ethics Matter? Tax Compliance and Morality," Journal of Business Ethics, Springer, vol. 101(4), pages 635-651, July.
    3. Oliver Reimers, 2015. "Tax Evasion and the Shadow Economy," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(4), pages 61-62, 01.
    4. Oliver Reimers, 2015. "Tax Evasion and the Shadow Economy," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 61-62, January.
    5. Frank A. Cowell, 1990. "Cheating the Government: The Economics of Evasion," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262532484, April.
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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    “tax evasion†; “tax avoidance†; “underground economyâ€;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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