Rizea, Marinel; Croitoru, Elena Lucia; Ungureanu, Mihai … - In: Romanian Economic Business Review 5 (2010) 3, pp. 116-125
Tax evasion has always been one of the most serious problems a country is facing, regardless of its level of development. At EU level, the situation is no different, largely due to lack of legislation to regulate this phenomenon. However, major reform efforts made in recent years by all Member...