FORMS OF TAX EVASION IN ROMANIA. ANALYTICAL PERSPECTIVE
This study brings to the fore an analysis of the phenomenon of tax evasion in Romania. The perspective is broad, with a descriptive substrate, originally founded by highlighting the dimensions that define this phenomenon; later, the perspective is materialized by the presentation of tax evasion sche...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Petrosani
2011-01-01
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| Series: | Annals of the University of Petrosani: Economics |
| Subjects: | |
| Online Access: | http://www.upet.ro/annals/economics/pdf/2011/Brezeanu%20-Celea-Stanciu.pdf |
| _version_ | 1811302865611784192 |
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| author | PETRE BREZEANU SORIN CELEA ANA PETRINA STANCIU |
| author_facet | PETRE BREZEANU SORIN CELEA ANA PETRINA STANCIU |
| author_sort | PETRE BREZEANU |
| collection | DOAJ |
| description | This study brings to the fore an analysis of the phenomenon of tax evasion in Romania. The perspective is broad, with a descriptive substrate, originally founded by highlighting the dimensions that define this phenomenon; later, the perspective is materialized by the presentation of tax evasion schemes that often takes the form of real complex fiscal and also financial engineering. The purpose of this work consists in the awareness of practitioners, academics and the public of the tax evasion forms useful in order to identify precise modalities to combat it. Since the volume of funds subject to the phenomenon of tax evasion is greater, the negative effects of macroeconomic environment. |
| first_indexed | 2024-04-13T07:37:01Z |
| format | Article |
| id | doaj.art-7168bc04fa5d4f91ad1585d5b541351f |
| institution | Directory Open Access Journal |
| issn | 1582-5949 2247-8620 |
| language | English |
| last_indexed | 2024-04-13T07:37:01Z |
| publishDate | 2011-01-01 |
| publisher | University of Petrosani |
| record_format | Article |
| series | Annals of the University of Petrosani: Economics |
| spelling | doaj.art-7168bc04fa5d4f91ad1585d5b541351f2022-12-22T02:56:07ZengUniversity of PetrosaniAnnals of the University of Petrosani: Economics1582-59492247-86202011-01-01XI13342FORMS OF TAX EVASION IN ROMANIA. ANALYTICAL PERSPECTIVEPETRE BREZEANUSORIN CELEAANA PETRINA STANCIUThis study brings to the fore an analysis of the phenomenon of tax evasion in Romania. The perspective is broad, with a descriptive substrate, originally founded by highlighting the dimensions that define this phenomenon; later, the perspective is materialized by the presentation of tax evasion schemes that often takes the form of real complex fiscal and also financial engineering. The purpose of this work consists in the awareness of practitioners, academics and the public of the tax evasion forms useful in order to identify precise modalities to combat it. Since the volume of funds subject to the phenomenon of tax evasion is greater, the negative effects of macroeconomic environment.http://www.upet.ro/annals/economics/pdf/2011/Brezeanu%20-Celea-Stanciu.pdfavoidanceengineeringfiscal riskfictive societytax haven |
| spellingShingle | PETRE BREZEANU SORIN CELEA ANA PETRINA STANCIU FORMS OF TAX EVASION IN ROMANIA. ANALYTICAL PERSPECTIVE Annals of the University of Petrosani: Economics avoidance engineering fiscal risk fictive society tax haven |
| title | FORMS OF TAX EVASION IN ROMANIA. ANALYTICAL PERSPECTIVE |
| title_full | FORMS OF TAX EVASION IN ROMANIA. ANALYTICAL PERSPECTIVE |
| title_fullStr | FORMS OF TAX EVASION IN ROMANIA. ANALYTICAL PERSPECTIVE |
| title_full_unstemmed | FORMS OF TAX EVASION IN ROMANIA. ANALYTICAL PERSPECTIVE |
| title_short | FORMS OF TAX EVASION IN ROMANIA. ANALYTICAL PERSPECTIVE |
| title_sort | forms of tax evasion in romania analytical perspective |
| topic | avoidance engineering fiscal risk fictive society tax haven |
| url | http://www.upet.ro/annals/economics/pdf/2011/Brezeanu%20-Celea-Stanciu.pdf |
| work_keys_str_mv | AT petrebrezeanu formsoftaxevasioninromaniaanalyticalperspective AT sorincelea formsoftaxevasioninromaniaanalyticalperspective AT anapetrinastanciu formsoftaxevasioninromaniaanalyticalperspective |