文章基本信息

标题：THE IDENTIFIED TAX EVASION THROUGH THE DISTRIBUTION OF TAX- PAYERS CATEGORIES IN ROMANIA BETWEEN 1996-2005
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作者：Toader Stela Aurelia
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2007
期号：2
页码：195-200
语种：English
出版社：Academica Brâncuşi
摘要：Until 2000,the most part of evaluations was made for legal individuals and family associations,although the identified value of tax evasion for corporate bodies,in all identified tax evasion was higher than for legal individuals (over 95%). After 2000,the number of evaluations for legal individuals was lower. In 2005,from 100 evaluations 40 of them were made for legal individuals. 50 percent of evaluations were discovered as tax evasion. Between 1996-2005,the tax evasion’s frequency increased in the case of legal individuals in company within triple of average sum eluded by a tax payer indicating a degradation for fiscal discipline on this category,although many legal individuals applied to this method to raise their income. In the case of corporate bodies,decrease tax evasion’s frequency and average this value,indicate some growth of fiscal conformation’s degree. With all these,the average sum of the purloining tax,in 2004 and 2005,they were else big,in real terms,compared to the maximum level registered in 1996.