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Fiscal Evasion in Romania

Author

Listed:
  • Adrian Amarita

    (Ministerul Dezvoltarii Regionale si Administratiei Publice)

Abstract

The phenomenon of tax evasion has grown in Romania, especially in the last years. Diversification and complexity of foreign trade in the context of an imperfect legislation, constituted favorable circumstances for extending tax evasion and its negative effects are reflected in an increased way on the national economy.In this context, the specialists’ concerns to create a legislative framework to mitigate this phenomenon have intensified. Given that tax evasion can not be eradicated completely, it is necessary to find the most effective measures to combat it.

Suggested Citation

  • Adrian Amarita, 2017. "Fiscal Evasion in Romania," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 65(1), pages 3-21, January.
    • Handle: RePEc:rsr:supplm:v:65:y:2017:i:1:p:3-21
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    File URL: http://www.revistadestatistica.ro/supliment/wp-content/uploads/2017/01/rrss_01_2017_-A1ro.pdf
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    More about this item

    Keywords

    Tax evasion; fiscal system; legislation; tax; contravention; crime; counteracting measures;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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