PREVENTION AND CONTROL OF THE TAX EVASION IMPACT ON ROMANIAN ECONOMY

Time of occurrence of tax evasion is closely linked even to social developments, this social phenomenon has emerged and evolved at the same time with the company. Since tax evasion is a phenomenon particularly harmful and despicable paradoxically, it has unfortunately been a negative and unintended...

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Main Author: Raluca Andreea TRANDAFIR
Format: Article
Language:fra
Published: Romanian Foundation for Business Intelligence 2015-04-01
Series:Management Intercultural
Subjects:
Online Access: https://seaopenresearch.eu/Journals/articles/MI_33_27.pdf
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author Raluca Andreea TRANDAFIR
author_facet Raluca Andreea TRANDAFIR
author_sort Raluca Andreea TRANDAFIR
collection DOAJ
description Time of occurrence of tax evasion is closely linked even to social developments, this social phenomenon has emerged and evolved at the same time with the company. Since tax evasion is a phenomenon particularly harmful and despicable paradoxically, it has unfortunately been a negative and unintended consequence, with directions of development and different incidents in any country, regardless of size, level of development or form power organization. In Romania, the underground economy is strong because it is determined by the size of the phenomenon of crime in the economic and financial (dirty money), a phenomenon characterized by a very high level of "financial engineering" made in the privatization, investment, financial institutions - banks and the use of public funds. Thus, effective tools are triggered by conversion and diversion of capital flows in order to remove it from licit financial circuit.
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spelling doaj.art-5a80e25ec93f4b2a8f68767c49dc8fa12022-12-21T22:31:25ZfraRomanian Foundation for Business IntelligenceManagement Intercultural1454-99802015-04-01XVII33201204interc:y:2015:i:33:p:201-204PREVENTION AND CONTROL OF THE TAX EVASION IMPACT ON ROMANIAN ECONOMYRaluca Andreea TRANDAFIR0 Ovidius University of Constanta, Faculty of Law and Administrative Sciences Time of occurrence of tax evasion is closely linked even to social developments, this social phenomenon has emerged and evolved at the same time with the company. Since tax evasion is a phenomenon particularly harmful and despicable paradoxically, it has unfortunately been a negative and unintended consequence, with directions of development and different incidents in any country, regardless of size, level of development or form power organization. In Romania, the underground economy is strong because it is determined by the size of the phenomenon of crime in the economic and financial (dirty money), a phenomenon characterized by a very high level of "financial engineering" made in the privatization, investment, financial institutions - banks and the use of public funds. Thus, effective tools are triggered by conversion and diversion of capital flows in order to remove it from licit financial circuit. https://seaopenresearch.eu/Journals/articles/MI_33_27.pdf tax evasionunderground economyimpactsocial phenomenon
spellingShingle Raluca Andreea TRANDAFIR
PREVENTION AND CONTROL OF THE TAX EVASION IMPACT ON ROMANIAN ECONOMY
Management Intercultural
tax evasion
underground economy
impact
social phenomenon
title PREVENTION AND CONTROL OF THE TAX EVASION IMPACT ON ROMANIAN ECONOMY
title_full PREVENTION AND CONTROL OF THE TAX EVASION IMPACT ON ROMANIAN ECONOMY
title_fullStr PREVENTION AND CONTROL OF THE TAX EVASION IMPACT ON ROMANIAN ECONOMY
title_full_unstemmed PREVENTION AND CONTROL OF THE TAX EVASION IMPACT ON ROMANIAN ECONOMY
title_short PREVENTION AND CONTROL OF THE TAX EVASION IMPACT ON ROMANIAN ECONOMY
title_sort prevention and control of the tax evasion impact on romanian economy
topic tax evasion
underground economy
impact
social phenomenon
url https://seaopenresearch.eu/Journals/articles/MI_33_27.pdf
work_keys_str_mv AT ralucaandreeatrandafir preventionandcontrolofthetaxevasionimpactonromanianeconomy