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Tax evasion between fraud and legality

Author

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  • Opreţ Laura-Anca

    (Ph.D. Student, University of Economic Studies, Bucharest, Romania)

  • Turcaş Florin Marius

    (Ph.D. Student, University of Economic Studies, Bucharest, Romania)

  • Dumiter Florin-Cornel

    (Professor Ph.D., Faculty of Economic Sciences, “Vasile Goldiş” Western University of Arad, Arad, Romania)

  • Brezeanu Petre

    (Professor Ph.D, Finance Doctoral School, Bucharest University of Economic Studies, Bucharest, Romania)

Abstract

This paper focuses on detailing the general coordinates regarding tax evasion and the necessity of creating a common unitary European legal framework. Accounting information might mirror erroneously in a certain measure the micro to macroeconomic tendency of fraud by showing a gross image of available resources. It is of the utmost importance to become fully aware of causes for illicit practices, ways to fight any fraud attempts and to evaluate the accounting mechanism that both creates and identifies tax evasion.

Suggested Citation

  • Opreţ Laura-Anca & Turcaş Florin Marius & Dumiter Florin-Cornel & Brezeanu Petre, 2017. "Tax evasion between fraud and legality," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 27(4), pages 1-11, December.
    • Handle: RePEc:vrs:suvges:v:27:y:2017:i:4:p:1-11:n:1
    DOI: 10.1515/sues-2017-0013
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    References listed on IDEAS

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    1. Friedrich Schneider (ed.), 2011. "Handbook on the Shadow Economy," Books, Edward Elgar Publishing, number 13432.
    2. Friedrich Schneider & Katharina Linsbauer & Friedrich Heinemann, 2015. "Religion and the Shadow Economy," Kyklos, Wiley Blackwell, vol. 68(1), pages 111-141, February.
    3. Benno Torgler & Friedrich Schneider & Alison Macintyre, 2011. "Shadow Economy, Voice and Accountability, and Corruption," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 14, Edward Elgar Publishing.
    4. Friedrich Schneider, 2011. "The Shadow Economy Labour Force," World Economics, World Economics, 1 Ivory Square, Plantation Wharf, London, United Kingdom, SW11 3UE, vol. 12(4), pages 53-92, October.
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    Cited by:

    1. Adejare Adegbite Tajudeen, 2021. "Taxation and Transportation: Granger Causality Approach in Nigeria," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 31(3), pages 1-20, September.
    2. Omodero Cordelia Onyinyechi, 2019. "The Consequences of Shadow Economy and Corruption on Tax Revenue Performance in Nigeria," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 29(3), pages 64-79, September.
    3. Cordelia Onyinyechi Omodero, 2020. "Taxation Income, Graft and Informal Sector Operations in Nigeria in Relation to Other African Countries," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(2), pages 163-172, April.

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