Evaziunea fiscală şi metode de combatere a acesteia
Tax evasion and counteraction methods

Summary/Abstract: The paper aims to investigate tax evasion in European countries by grouping them into different territorial blocks in order to reveal the consumers behavior (individuals or legal entities). The tax evasion will be identified by estimating the underground economy and the coefficient of the relationship between these two variables with the purpose to obtain an optimal tax rate considering the Laffer curve for which tax evasion is lower. Also, it is tested the hypothesis based on the consideration that a tax increase implies an increase in tax evasion. Based on the results involving the human behavior with a tendency towards tax evasion, it will be highlighted methods to counteract it.

• Details
• Contents