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

Susanu, Monica and Ioan, Viorica (2005): Fiscal Evasion – Principal Cause and Consequence of the Romanian Gradual Transition. Published in: Proceedings for the International Conference Risk in the Contemporary Economy 2005 , Vol. I, No. I (10 December 2005): pp. 366-370.

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
• 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 Policy; H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H22 - Incidence; P - Economic Systems > P3 - Socialist Institutions and Their Transitions > P37 - Legal Institutions ; Illegal Behavior; P - Economic Systems > P3 - Socialist Institutions and Their Transitions > P35 - Public Economics; E - Macroeconomics and Monetary Economics > E2 - Consumption, Saving, Production, Investment, Labor Markets, and Informal Economy > E26 - Informal Economy ; Underground Economy; K - Law and Economics > K3 - Other Substantive Areas of Law > K34 - Tax Law; H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H26 - Tax Evasion and Avoidance

References

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Clocotici D., Gheorghiu Gh. „Fiscal Fraud and Evasion (Rom.)”,LuminaLex Publishing House, Bucharest, 1996.

Government White Book, www.guv.ro

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