APPROACH OF CONSEQUENCES OF INCREASING TAXATION IN ROMANIA FROM BENEFFITS TO COLLATERAL EFFECTS

The Romanian economy is definitely tracing its steps on the open market path and is gradually recovering from the darkness of both former society and the current crisis. The present paper is an introspect analysis into some standard indicators - considered to be the signs of a sound growth such as: collected VAT, the bankruptcies number. When not correctly monitored these are the first signals to prove the presence of the underground economy as the primary effect of the economic crisis. In this paper, we identify and analyze some correlations focused on the aftermath of the crisis, and some official regulations allowing the businesses to avoid correct application of laws and speculate false profit creation.