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Tax Dodging in the Recycling Wastage Collecting Area

Ciumag, Marin (2007): Tax Dodging in the Recycling Wastage Collecting Area. Published in: Sesiunea de cominucari stiintifice cu participare internationala , Vol. Univer, (2 June 2007)

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Tax dodging is a complex socio-economical phenomenon that persists in all the countries and in all times, despite the penalties. Today states unwillingly confront with this phenomenon, its stopping being quite impossible. The effects of tax dodging inflaence directly fiscal revenues had to distortions inside the market mechanism and can contribuie to the grown of social inequities. Presently in România there have been producea important prejudices to state budget by the economic agents that develop their activity in recycling wastage collecting area. This fact has determined the state to tax measures regarding the reduction of the phenomenon through "reverse taxation". The organs of control of the Ministry of Economy and Finances are working to discover the tax dodging from this area, and the residts prove that this phenomenon is more frequeni in certain areas of the country, Gorj county being in one of the first positions.

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