IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/69948.html
   My bibliography  Save this paper

Tax evasion and its implications in the current economic climate

Author

Listed:
  • Antonescu, Mihail
  • Antonescu, Ligia

Abstract

The excessive increase of the tax burden, the existance of a bad legislation, the lack of effective fiscal control and insufficient education of taxpayers are the main causes of tax evasion. While impossible to determine the exact size of the tax evasion, approximate measures and statistical data are used for its measurement. This is necessary to determine the effectiveness of prevention and combating evasion methods but also to estimate the negative consequences.

Suggested Citation

  • Antonescu, Mihail & Antonescu, Ligia, 2016. "Tax evasion and its implications in the current economic climate," MPRA Paper 69948, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:69948
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/69948/1/MPRA_paper_69948.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Tax evasion; control of fiscal evasion;

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:69948. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.