EVALUĂRI ASUPRA NIVELULUI ACTUAL AL ECONOMIEI SUBTERANE
EVALUATION ON THE CURRENT LEVEL OF THE UNDERGROUND ECONOMY
Author(s): Viorel Vasile, Alexandra VasileSubject(s): Politics / Political Sciences
Published by: Academia de Poliţie »Alexandru Ioan Cuza« Bucureşti
Keywords: tax evasion; underground economy; bogus companies; fictitious cash flow; organized economic and financial criminality; corruption.
Summary/Abstract: This article approaches the issue of tax evasion and, above all, the causes for the underground economy keeping to high levels. It also tackles the still low efficiency of the strategy aimed at preventing and combating the underground economy, especially tax evasion, and highlights the developments registered in various fields in which the underground economy occurred in 2013, as compared to 2012. Finally, the efforts made by the authorities tasked to fight against tax evasion are emphasized, against the background of the persistence of conditions and factors favouring the economic and financial criminality.
Journal: Studii de securitate publică
- Issue Year: 2014
- Issue No: 4
- Page Range: 57-63
- Page Count: 7
- Language: Romanian