Munich Personal RePEc Archive

Tax evasion and its implications in the current economic climate

Antonescu, Mihail and Antonescu, Ligia (2016): Tax evasion and its implications in the current economic climate. Published in: International Journal of Business Quantitative Economics and Applied Management Research , Vol. 2, No. 9 (February 2016): pp. 16-22.

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The excessive increase of the tax burden, the existance of a bad legislation, the lack of effective fiscal control and insufficient education of taxpayers are the main causes of tax evasion. While impossible to determine the exact size of the tax evasion, approximate measures and statistical data are used for its measurement. This is necessary to determine the effectiveness of prevention and combating evasion methods but also to estimate the negative consequences.

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