CONCEPTUAL APPROACHES TO TAX EVASION IN ROMANIA

Concisely, tax evasion involves the avoidance of lawfully assessed taxes owed to the general consolidated budget of Romania. Although literature related to tax evasion created the notions of “legal tax evasions” and “illegal tax evasion”, this distinction between the two concepts is incorrect as tax evasion = breaking the tax laws, and therefore cannot be legal by definition. As tax evasion cannot be measured, tax authorities can only provide estimates in their reports. Measures taken in order to detect, fight against and prevent tax evasion serve the purpose of controlling the consequences of this socioeconomic phenomenon.