Fiscal evasion in Romania: a theoretical and practical approach
by Gabriel Raita; Marius-Ioan Mihuț
International Journal of Economics and Accounting (IJEA), Vol. 10, No. 4, 2021

Abstract: The main objective of this research is to analyse the factors that influence or cause the occurrence of tax evasion in Romania. The phenomenon of tax evasion has grown in Romania due to the diversification and complexity of trade under imperfect legislation, which represents favourable circumstances, and adverse effects place their mark on the national economy (Moraru et al., 2005). The study is based on a questionnaire applied to Romanian accountants on how they perceive the factors considered to be determinant or not of tax evasion in Romania. The results show that in Romania, high taxes and the low intensity of fiscal pressure have a direct impact on tax evasion, causing it to grow. As proposed measures to reduce tax evasion, it is advisable to strengthen the legislative apparatus, to reduce taxes, to increase the involvement of the authorities.

Online publication date: Mon, 18-Oct-2021

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