TAX EVASION AND FRAUD MECHANISMS
TAX EVASION AND FRAUD MECHANISMS

Summary/Abstract: Tax evasion is the most used economic and social phenomenon in the present period, which prevails in all the social life levels, starting with the tax payer, ordinary citizen and all the way into the political sphere. This article aims to show the characteristics of some negative phenomena, as corruption, tax evasion, fraud and underground economy. In order to show the tax evasion mechanisms and to promote an improvement of the system that tries to fight them we bring into the discussion the main types of tax evasion known in the specialized literature. Identifying these mechanisms of tax evasion, may be and should be one of the solutions used to recover the financial and public balance for Romania nowadays.

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