Factors Generating Tax Evasion in Romania

Analyzing tax evasion genesis features in our country we find that legal and administrative factors as well as economic ones have a combined action on the tax evasion decision form the economic agent, its use or not, being an internal option, personal to each taxpayer, which is related to his perception of the exogenous variables, taken as a whole.

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Year of publication:	2011
Authors:	DUTA, Alia Gabriela ; FODOR, Iudit ; PERPELEA, Octavian
Published in:	Finante - provocarile viitorului (Finance - Challenges of the Future). - Facultatea de Economie şi Administrarea Afacerilor, ISSN 1583-3712. - Vol. 1.2011, 13, p. 138-145
Publisher:	Facultatea de Economie şi Administrarea Afacerilor
Subject:	tax evasion \| corruption \| gdp per capita

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Extent:	application/pdf
Type of publication:	Article
Classification:	H21 - Efficiency; Optimal Taxation ; H26 - Tax Evasion
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010611882