Title: Fiscal evasion in Romania: a theoretical and practical approach

Authors: Gabriel Raita; Marius-Ioan Mihuț

Addresses: Faculty of Economics and Business Administration, Babeş-Bolyai University, 58-60 Theodor Mihali Street, Cluj-Napoca, Romania ' Faculty of Economics and Business Administration, Babeş-Bolyai University, 58-60 Theodor Mihali Street, Cluj-Napoca, Romania

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.

Keywords: tax evasion; Romania; accounting experts; accounting; questionnaire.

DOI: 10.1504/IJEA.2020.10034494

International Journal of Economics and Accounting, 2021 Vol.10 No.4, pp.379 - 393

Received: 30 Sep 2019
Accepted: 27 May 2020
Published online: 18 Oct 2021 *

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