Theoretical Aspects Regarding Tax Evasion
Theoretical Aspects Regarding Tax Evasion

Summary/Abstract: Tax evasion is one of the complex economic and social phenomena of great importance that today's states face and whose undesirable consequences seek to limit them as much as possible, eradication being virtually impossible. The effects of tax evasion are directly felt on the levels of tax revenues, lead to distortions in the market mechanism and can contribute to social inequities (their increase) as a result of different "access" and "inclination" to tax evasion of taxpayers. The phenomenon of tax evasion in Romania still requires research and analysis in order to reach a correct and complete perception of its dimensions.

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