THE DIMENSION OF TAX EVASION IN ROMANIA

Authors

  • Veronica Grosu Stefan cel Mare University of Suceava

Keywords:

tax evasion, public finances, shadow economy

Abstract

Tax evasion is currently a complex economic and social phenomenon encountered both nationally and internationally. Tax evasion is one of the most important divisions, among the most studied, analyzed, researched in the public finances and within the fiscal and financial law, both by the specialists dealing with theoretical problems, as well as by those dealing with the activity of research, design and technical execution. However, despite everything written about the causes, procedures, size, control, or sanctions related to tax evasion, the words that indicate this phenomenon are inaccurate and the field is relatively uncertain.

Author Biography

Veronica Grosu, Stefan cel Mare University of Suceava

Accounting, Audit and Finance Department

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Published

30.05.2018

Issue

Vol. 7 No. 2 (2018)

Section

Accounting, Finance, Statistics and Economic informatics

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