Maria-Gabriela, Horga; Alexandra, Dãnilã - In: Ovidius University Annals, Economic Sciences Series XIV (2014) 3, pp. 26-31
Tax avoidance and tax evasion are two major problems which have significant negative effects on national economies, mostly undermining budgetary revenue collection and leading to failure in achievement of redistributive tax system objectives. These issues are addressed very seriously within the...