Autor: Bogdan Vîrjan

Publicat în: Analele Universității „Titu Maiorescu”, 2014

Disponibil onlineaici.

Abstract: 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. 

Keywords: tax obligations; evading tax; tax evasion; tax payer; prevention.