The present study addresses the question, “How serious is tax evasion?” In order to arrive at an answer, it was necessary to compare the seriousness of tax evasion to that of other selected acts. World Values Survey data for Romania were used to compare tax evasion to 18 other moral issues....

In the context of globalisation, the issue of corruption acquires specificity, deriving, on one hand from the diversification of the modalities to corrupt or to be corrupted and on the other hand, from multiplication of the means to fight against this phenomenon.The binom corruption-public...

This article’s goal is to highlight the main reasons and effects of the adoption of the reverse change for the supply of cereals and industrial plants in Romania in May 2011 on the companies’ activity in our country. In an attempt to diminish the VAT evasion related to sale of crops and...

This article’s goal is to highlight the main microeconomic and macroeconomic effects of the 2010 VAT hike in Romania and the Romanian firms’ response to it. At 1st July 2010, the Romanian Government raised the Value Added Tax from 19% to 24%, causing chain increases that delayed with nine...

This paper compares the views of Bosnian and Romanian business students on the ethics of tax evasion. Wilcoxon tests found that their views were significantly different for 12 of the 18 fact situations examined

Our survey of private manufacturing firms finds the size of hidden 'unofficial' activity to be much larger in Russia and Ukraine than in Poland, Slovakia and Romania. A comparison of cross-country averages shows that managers in Russia and Ukraine face higher effective tax rates, worse...

Corruption is nowadays a highly questioned matter, the subject of numerous debates and studies in recent years. The increasing awareness of the dramatic effects of corruption on a country's progress accelerates the examination of causes of the occurrence and spread of corruption worldwide. To...