Accounting Information Indispensable Source for the Discovery of Tax Evasion in the Field of Products Subject to Excise Cover Image

Accounting Information Indispensable Source for the Discovery of Tax Evasion in the Field of Products Subject to Excise
Accounting Information Indispensable Source for the Discovery of Tax Evasion in the Field of Products Subject to Excise

Author(s): Dorel Mateş, Eduard Ajtay, Antonela Sandu (Ursachi)
Subject(s): Economic development, Fiscal Politics / Budgeting, Accounting - Business Administration, Corruption - Transparency - Anti-Corruption
Published by: Fundatia Română pentru Inteligenta Afacerii
Keywords: tax evasion; energy products; excise; income; underground economy;

Summary/Abstract: The present article aims to highlight the kinds of tax evasion methods in the field of products subject to excise duty and the role of the tax inspection in combating them. The research reveals which are the most common methods of tax evasion, but it tries to discern the probable developments of the process. The article has in view the inexorable reality, namely that the ingenuity method of tax fraud increases with the emergence of the new rules or barriers to the fraud. Following the research carried out we found that the tax evasion phenomenon in the field of products subject to excise duty has currently a significant impact in the economic and social Romanian reality. In order to reduce the tax evasion phenomenon in the field of products subject to excise duty, it must set up a mechanism for monitoring, oversight and fiscal control as well as the amendment of legislation, the tax evasion being mainly a consequence of the inaccuracies or imperfection of laws.

  • Issue Year: III/2015
  • Issue No: 09
  • Page Range: 71-75
  • Page Count: 5
  • Language: English