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Tax Evasion in Romania – between Past and Present

In: The 14th Economic International Conference: Strategies and Development Policies of Territories: International, Country, Region, City, Location Challenges | May 10-11, 2018 | Stefan cel Mare University of Suceava, Romania

Author

Listed:
  • Marian SOCOLIUC

    (Lecturer PhD. at "Åžtefan cel Mare University", Suceava, Romania)

  • Camelia MIHALCIUC

    (Associate Professor PhD. at "Åžtefan cel Mare University", Suceava, Romania)

  • Gabriela COSMULESE

    (PhD. Student at "Åžtefan cel Mare University", Suceava, Romania)

Abstract

The main purpose of this article is to study the concept of tax evasion by reference to the Specialty literature, as well as to the current and past regulatory framework in Romania. It can be noticed that, an official definition is not attributed by the law in force to the phrase "tax evasion", which mainly deals with the manifestations of the phenomenon and the penalties and sanctions applicable in case of violation of the law. In this context, this article presents a self-defined definition of tax evasion, including by reporting and delimiting it against neighboring concepts, namely abuse of law, avoidance of taxation, informal economy and tax fraud.

Suggested Citation

  • Marian SOCOLIUC & Camelia MIHALCIUC & Gabriela COSMULESE, 2018. "Tax Evasion in Romania – between Past and Present," Book chapters-LUMEN Proceedings, in: Carmen NÄ‚STASE (ed.), The 14th Economic International Conference: Strategies and Development Policies of Territories: International, Country, Region, City, Location Challen, edition 1, volume 6, chapter 35, pages 406-412, Editura Lumen.
    • Handle: RePEc:lum:prchap:06-35
    DOI: https://doi.org/10.18662/lumproc.90
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    More about this item

    Keywords

    Tax evasion; Romania; abuse of law; tax fraud; tax avoidance; informal economy;
    All these keywords.

    JEL classification:

    • O1 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development
    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights
    • F2 - International Economics - - International Factor Movements and International Business
    • F3 - International Economics - - International Finance
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations

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