The possibly prevention and combating tax evasion Cover Image

The possibly prevention and combating tax evasion
The possibly prevention and combating tax evasion

Author(s): Daniela P. Popa, Anca Andreea N. Manea
Subject(s): Public Administration, Government/Political systems, State/Government and Education, Fiscal Politics / Budgeting
Published by: Fundatia Română pentru Inteligenta Afacerii
Keywords: Tax evasion; Contributor; Revenue; Expenses; Taxes; State Budget;

Summary/Abstract: In the current tax evasion is a major phenomenon, with real implications and alarming economic and social life. The causes behind this are numerous, among them: - Size excessive tax burden; - Lack of education of the taxpayer on the one hand and overzealous fiscal organs prone to exaggeration, on the other hand; - A faulty legislation that allows them to circumvent the failure to pay taxes. Measures to combat tax evasion must act in the areas of legislative, administrative and educational. The legislative drafting tax legislation seeks appropriate, clear, concise, stable and consistent. It is also necessary to eliminate or withdrawal of exemptions, reductions and deductions that give rise to multiple interpretations. In terms of administrative measures aimed at creating a comprehensive and operational information system, ensuring adequate administrative structures and instruments effectively combating tax evasion and training specialists with morality and professionalism required of shapes and sizes evasion.

  • Issue Year: 2014
  • Issue No: 31
  • Page Range: 283-287
  • Page Count: 5
  • Language: Romanian
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