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Analysis Of Tax Evasion In The North East Region Of Romania

Author

Listed:
  • Lucia MOROSAN-DANILA

    (Stefan cel Mare University of Suceava, 720229, Romania)

  • Claudia-Elena GRIGORAS-ICHIM

    (Stefan cel Mare University of Suceava, 720229, Romania)

Abstract

Tax evasion is a critical issue threatening economic stability and tax fairness globally, including in Romania. This study focuses on tax evasion within Romania's North-East Region, which is crucial due to its border proximity with the EU, Ukraine, and the Republic of Moldova. It aims to clarify tax evasion concepts, determine its causes, examine the accounting practices involved in evasion and fraud, and assess the role of accounting information in addressing this widespread challenge. Through a thorough methodology that encompasses the analysis, debate, and synthesis of data from Romanian and international sources, statistical reports, and specific studies on tax evasion, the paper provides a detailed exploration of the theoretical and empirical facets of tax evasion. It notably investigates tax evasion's extent at national and regional scales, offering a unique perspective on the current business climate. The findings highlight key trends and statistics concerning tax inspection and anti-fraud efforts in the North-East, particularly considering the COVID-19 pandemic's effects, which led to a decrease in tax audits in 2020. This situation points to the necessity for new enforcement approaches. However, the study observes signs of improvement in compliance rates and inspection activities in subsequent years. It stresses the importance of digitalisation, legal reforms, and increased transparency for effective tax evasion combat. The paper presents insightful recommendations for policymakers and tax authorities to boost compliance and reduce evasion, emphasising the need to tackle tax evasion for the region's economic well-being and broader tax justice.

Suggested Citation

  • Lucia MOROSAN-DANILA & Claudia-Elena GRIGORAS-ICHIM, 2024. "Analysis Of Tax Evasion In The North East Region Of Romania," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 12(1), pages 55-61, February.
    • Handle: RePEc:scm:ejafbu:v:12:y:2024:i:1:p:55-61
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    References listed on IDEAS

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    1. Irina-Stefana CIBOTARIU, 2022. "Approaches To Eu Anti-Fraud Instruments," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 10(2), pages 132-136, June.
    2. Antoci, Angelo & Russu, Paolo & Zarri, Luca, 2014. "Tax evasion in a behaviorally heterogeneous society: An evolutionary analysis," Economic Modelling, Elsevier, vol. 42(C), pages 106-115.
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