TAX EVASION FLAG OF THE CONTEMPORARY ECONOMY
TAX EVASION FLAG OF THE CONTEMPORARY ECONOMY

Author(s): Ioana Corina Abrudan
Subject(s): Economy, Public Finances
Published by: Udruženje ekonomista i menadžera Balkana
Keywords: tax evasion;tax policies;risk;economy;legislation;state;fraud;
Summary/Abstract: Tax evasion is considered to be the most widespread economic crime, of major importance, which all states face to a greater or lesser extent. Globalization is the main phenomenon that has made it more difficult to detect and stop tax evasion and tax evasion. The magnitude of this phenomenon has no time and space boundaries. Eradicating tax evasion is virtually impossible, so states are seeking effective measures to curb this worrying phenomenon. Within the European Union, Member States are directly affected by this phenomenon, in particular due to the multiple gaps identified in the economics and legislation of the member countries. Tax evasion has become a topic the European Union has been researching for a long time, which it is trying to combat through EU-wide fiscal policies. Tax policies involve identifying, analyzing, evaluating and monitoring the risks associated with the phenomenon of tax evasion at national and international level.

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