Fiscal Evasion – Principal Cause and Consequence of the Romanian Gradual Transition Report as inadecuate




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Abstract

Unknown or almost nonexistent till ’90 years, the phenomenon of tax evasion had abundantly flourished in the Romania’s transitional economy, covering all its fields with black spots, under many, various and harmful appearance. The first laws stipulating the profit and the salary taxes also had revealed the appetite of the contributors for the tax evasion, in a small measure at the beginning, of course, because of the economic spirit of those years. After the regulations for the value added tax and the excise taxes, as well as due to the innumerable modifications of the fiscal legislation, the fiscal evasion knew a considerable development and diversification, greatly stimulated by the controversies between the fiscal and the bureaucratic pressure.



Item Type: MPRA Paper -

Original Title: Fiscal Evasion – Principal Cause and Consequence of the Romanian Gradual Transition-

English Title: Fiscal Evasion – Principal Cause and Consequence of the Romanian Gradual Transition-

Language: English-

Keywords: tax evasion, tax avoidance, fraud, fiscal ability, fiscal law, black economy-

Subjects: E - Macroeconomics and Monetary Economics > E6 - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook > E62 - Fiscal PolicyH - Public Economics > H2 - Taxation, Subsidies, and Revenue > H22 - IncidenceP - Economic Systems > P3 - Socialist Institutions and Their Transitions > P37 - Legal Institutions ; Illegal BehaviorP - Economic Systems > P3 - Socialist Institutions and Their Transitions > P35 - Public EconomicsE - Macroeconomics and Monetary Economics > E2 - Consumption, Saving, Production, Investment, Labor Markets, and Informal Economy > E26 - Informal Economy ; Underground EconomyK - Law and Economics > K3 - Other Substantive Areas of Law > K34 - Tax LawH - Public Economics > H2 - Taxation, Subsidies, and Revenue > H26 - Tax Evasion and Avoidance-





Author: Susanu, Monica

Source: https://mpra.ub.uni-muenchen.de/20642/







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