FENOMENUL EVAZIUNII FISCALE ȘI NECESITATEA COMBATERII ACESTEIA
THE PHENOMENON OF TAX EVASION AND THE NEED TO COMBAT TAX EVASION

Summary/Abstract: Lately, there has been talk of tax pressure on taxpayers. Changes in the field of taxation at national level can have a negative effect on the business environment. In these circumstances, the process of tax evasion is more and more current, which has led us to carry out the present research. The main objective of the scientific research is to define this phenomenon, to present the causes and forms of tax evasion, as well as to identify the ways of preventing and combating it, aiming finally to draw some conclusions regarding the effects of the evasion phenomenon at the national level. The methodology used to accomplish the article is the theoretical research of the relevant legislation and of the speciality papers, based on the empirical research of the information presented by the National Agency for Fiscal Administrationperformance reports.

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