Evaziunea fiscală în România
Tax evasion in Romania

Summary/Abstract: The research paper analyzes the phenomenon of tax evasion in the economic and social context in Romania, examining its causes and consequences. The first part is dedicated to clarifying the concept of tax evasion through the lens of European law and analyzing how tax havens and creative accounting help perpetuate this phenomenon. In the second part of the paper, we will focus on tax evasion in Romania, examining the Romanian corruption perception index and the global corruption barometer. The most common types of tax evasion in Romania are VAT evasion, ghost companies, margin fraud, carousel fraud, black/gray work. Estimating tax evasion is a difficult task to undertake. What we aim for is, first, to identify a network of factors that are associated with the occurrence of tax evasion, and then to see to what extent they explain the considerable difference in tax revenues (including contributions) in GDP in Romania compared to the European average.

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