INSTRUMENTE DE MĂSURARE ALE EVAZIUNII FISCALE
THE MEASUREMENT INSTRUMENTS OF THE FISCAL EVASION

Summary/Abstract: Any taxpayer of a country is thinking of committing tax evasion when is confronting with an excessive pressure; the evasion has to be seen as a repression of the taxpayers and becomes a certainty when the time auspicious for it realization appears. The significance of the size of the tax evasion consists in the determination of the legislative and governmental factors and then taking appropriate measures, using approximate methods of estimation. The current expression of tax evasion has a relative form, as a ratio between total incomes which corresponds the state, estimated as being eluded or by reporting the numerator to all fiscal revenues from the annually state budget.

• Details
• Contents