Our paper aims to capture the effects of the current economic and financial crisis on fiscal variables, the 27 EU Member States, based on macroeconomic developments until 2010 and projected for 2011. Starting from the economic recession, from the increase of unemployment and the relative...

The role and the dimension of the state involvement in the economy represent the most important topic debated on by all the economic schools. To achieve this target, the state can use as an instrument the fiscal policy. For Romania, the present time brings forth new challenges - the joining to...

The aim of this paper is to identify the impact factors, both qualitative and quantitative, on tax evasion. This analysis is based on a synthesis of the most relevant publications in the field. We can identify several types of impact factors, grouped into: traditional factors, the...

The aim of this paper is to identify the most important aspects of tax evasion in our country. I captured the most important tax evasion crimes identified by the law and I presented the latest data on financial control. Based on data collected I determined the identified tax evasion, then tax...

This paper aims to show characteristics of some negative phenomena such as corruption, tax evasion and underground economy, in the case of Romania. Data on these phenomena are actual and capture the characteristics of our country, comparatively with the other EU countries. Current financial and...