TAX EVASION AND CORRUPTION – CHALLENGES FOR THE ROMANIAN ECONOMY
TAX EVASION AND CORRUPTION – CHALLENGES FOR THE ROMANIAN ECONOMY

Author(s): MARIAN-ROMEO GUIU
Subject(s): Law, Constitution, Jurisprudence
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: tax evasion; corruption; fiscal pressure
Summary/Abstract: The article aims to highlight the characteristics of some negative phenomena, such as tax evasion and corruption, which affect the economy Romanian. Tax evasion is the most important component of the mechanism of economic-financial crime, and the EU space faces an impressive dynamic of the export and import of economic crime, combating this phenomenon becoming the primary goal of specialized bodies. In this research, the aspects, concepts and causes of these negative phenomena will be analyzed, as well as the interdependence between them and the fiscal pressure. Also, analyzing the level of tax collection in Romania compared to the other EU states, is useful to highlight the existence of an interdependence link between a high level of taxation (which has the effect of increasing the fiscal pressure on taxpayers) and the increase of the level of tax evasion. Further research will also focus on the analysis of the impact that the increases in taxes and fees will have on the degree of payment compliance on the part oftaxpayers.

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