2012RePEc: Research Papers in EconomicsRequires access

Tax evasion in Romania and some methods to prevent and combat it

Mihaela-Iuliana Patrasc, Corina Şerban

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Abstract

Tax evasion is a threat to the process of state revenues. The extent of this phenomenon is taking a concern because, in the absence of measures to prevent and combat, it can have negative effects on economic stability. Total eradication of tax evasion is impossible, however can be controlled and reduced by: educating taxpayers on the importance of paying taxes, development of systems and procedures to detect tax fraud.

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Tax evasion is a threat to the process of state revenues. The extent of this phenomenon is taking a concern because, in the absence of measures to prevent and combat, it can have negative effects on economic stability. Total eradication of tax evasion is impossible, however can be controlled and reduced by: educating taxpayers on the importance of paying taxes, development of systems and procedures to detect tax fraud.

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Available abstract

Tax evasion is a threat to the process of state revenues. The extent of this phenomenon is taking a concern because, in the absence of measures to prevent and combat, it can have negative effects on economic stability. Total eradication of tax evasion is impossible, however can be controlled and reduced by: educating taxpayers on the importance of paying taxes, development of systems and procedures to detect tax fraud.

Key concepts: Tax evasion, Evasion (ethics), Revenue, Phenomenon, Tax revenue, Economics, Public economics, Business

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