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Reducing Tax Evasion By Increasing The Quality Of Fiscal Information

Author

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  • MATEI, Adrian Ducu

    (National Institute for Economic Research”C.C. Kiritescu”, Romanian Academy)

Abstract

This paper emphasizes the fact that the harmful role of tax evasion primarily influences state revenues and implicitly the ability of the state to ensure equality of taxpayers. From another perspective, should the taxpayers compete against each other in the product, goods and services market, they must pay the taxes and observe the same fiscal regulations, instead of favouring some of them. The involvement of the state in the taxpayers' observance of the fiscal regulations all over the tax jurisdiction demonstrates the principle of equality before the law. Should it be affected and tax evasion increases, the environment does not favour fair competition and affects the economic development capacity of the country. Therefore this paper suggests an increased quality of fiscal information in order to counteract tax evasion.

Suggested Citation

  • MATEI, Adrian Ducu, 2019. "Reducing Tax Evasion By Increasing The Quality Of Fiscal Information," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", vol. 7(1), pages 36-41, October.
    • Handle: RePEc:vls:rojfme:v:7:y:2019:i:1:p:36-41
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    References listed on IDEAS

    as
    1. Leiner-Killinger, Nadine & Nerlich, Carolin, 2019. "Fiscal rules in the euro area and lessons from other monetary unions," Economic Bulletin Articles, European Central Bank, vol. 3.
    2. Alberto Alesina & Guido Tabellini, 1990. "A Positive Theory of Fiscal Deficits and Government Debt," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 57(3), pages 403-414.
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    More about this item

    Keywords

    tax evasion; fiscal information; state and local taxation;
    All these keywords.

    JEL classification:

    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H62 - Public Economics - - National Budget, Deficit, and Debt - - - Deficit; Surplus
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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