文章基本信息

标题：Licit Tax Evasion And Its Implications
本地全文：下载
作者：Moisescu Florentina
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：2
语种：English
出版社：Ovidius University Press
摘要：Tax evasion represents,undoubtedly,the central vector of underground economy,which,in interaction and interdependency with the other specific components of economic-financial criminality,gives the true amplitude to the informal side of economy. Tax evasion is one of the complex,extremely important,economic-social phenomena which countries nowadays are faced with and its undesired consequences are sought to be diminished,eradication being,practically,impossible. The effects of tax evasion are reflected directly on tax levels,they lead to distortions of the market mechanism and may contribute to social inequities due to the taxpayer’s different “access” and “inclination” to tax evasion. The actions carried out by the organised crime structures in the field of business,favoured by the legislative ambiguity and normative volatility,and,especially,by the weaknesses of the tax administration and coercion,lead to the disequilibrium of the supply and demand on markets,by means of the system of markets and parallel prices. Consequently,a reduction of the volume of public financial recourses occurs,“manipulating” (negatively) even the budget deficit.
关键词：tax evasion;licit tax evasion;illicit tax evasion;evasion ways