TAX EVASION - BETWEEN LEGAL AND ILLEGAL. MECHANISMS OF THE UNDERGROUND ECONOMY
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Authors:
• PhD. Corina Maria ENE, email: corin.maria.ene@gmail.com, Afiliation: Hyperion University, Bucharest
• PhD. Carmen Marilena UZLĂU, email: carme_uzlau@yahoo.com, Afiliation: Hyperion University, Bucharest
• PhD. Mariana BĂLAN, email: dr.mariana.balan@gmail.com, Afiliation: “Athenauem” University, BucharestPages:
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Keywords: tax evasion, corruption, underground economy, tax burden
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Abstract:
Tax evasion, special component of the underground economy is an economic and social phenomenon whose size has grown in all countries. Tax evasion and has appeared with the state and tax laws. Its cover area is extended to all taxes. It actually aims to minimize taxation through the use of inventive, accessible and real alternatives. The effects of tax evasion are reflected directly on fiscal revenues and expenditures, competition, generating social dissatisfaction, inequity and tensions.
