Braşoveanu, Iulian Viorel; Obreja, Laura Mihaela - In: Theoretical and Applied Economics 5(558)(supplement) (2011) 5(558)(supplement), pp. 410-416
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...