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...