MĂSURI DE NATURĂ LEGISLATIVĂ ORIENTATE ÎN DIRECŢIA COMBATERII EVAZIUNII FISCALE ŞI A ECONOMIEI SUBTERANE
MEASURES OF A LEGISLATIVE NATURE ORIENTED IN THE DIRECTION OF COMBATING TAX EVASION AND THE UNDERGROUND ECONOMY

Summary/Abstract: Fighting tax evasion and underground economy as a whole, is a goal whose reach is desired by the authorities in all countries. But this is impossible to obtain. Therefore, the fight against tax evasion and underground economy should not be directed at eradicating these phenomena, but at reducing them to an extent acceptable to society at a time. It is clear that success is assured through prevention, because it is much easier and better to prevent than to fight. An element whose contribution to preventing and combating tax evasion and underground economy is particularly important is the financial and tax legislation. It should be reviewed, corrections must be developed to eliminate legislative ambiguity that leaves room for interpretation, interpretation that can be exploited by evaders. Also, through the legal system, a proper proportion between the degree of enforcement of tax evasion and the degree of atractig him in the evasionist process is being set, because punitive sanctions without providing the degree of efficiency in their implementation does not produce positive and lasting effects on reducing the phenomenon.

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