EVOLUTION OF ROMANIAN LEGISLATION IN THE FIELD OF PREVENTING AND FIGHTING TAX EVASION

EVOLUTION OF ROMANIAN LEGISLATION IN THE FIELD OF PREVENTING AND FIGHTING TAX EVASION

The phenomenon of tax evasion has an important place in the macro-economic policy of the Romanian state, given the unintended and unforeseen consequences that this phenomenon may have on social and economic environment. The negative effects of this phenomenon of evasion are felt directly on income t...

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Bibliographic Details
Published in:Analele Universității Titu Maiorescu. Drept no. XIII; pp. 271 - 283
Main Author: Vîrjan, Bogdan
Format: Journal Article
Language:English
Published: Hamangiu Publishing House 2014
Editura Hamangiu S.R.L
Subjects:
Law, Constitution, Jurisprudence
tax obligations
tax payer
tax evasion
evading tax
prevention
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Summary:The phenomenon of tax evasion has an important place in the macro-economic policy of the Romanian state, given the unintended and unforeseen consequences that this phenomenon may have on social and economic environment. The negative effects of this phenomenon of evasion are felt directly on income tax collections, causing major distortions in the functioning of the market mechanism and it can affect even the stability of the national economy. In these circumstances, the tax evasion regulations have sought to find the best solutions to prevent and combat acts of tax evasion through a permanent adaptation to the realities of Romanian society.
ISSN:1584-4781
1584-4781