TAX EVASION - BETWEEN LEGAL AND ILLEGAL. MECHANISMS OF THE UNDERGROUND ECONOMY
Published: 2011-01-01
Volume: No 24 - December 2011
Pages: 16|24
Authors
- PhD. Corina Maria ENE — Hyperion University, Bucharest
- PhD. Carmen Marilena UZLĂU — Hyperion University, Bucharest
- PhD. Mariana BĂLAN — “Athenauem” University, Bucharest
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.
Keywords: tax evasion, corruption, underground economy, tax burden
Cite this article
APA: PhD. Corina Maria ENE, PhD. Carmen Marilena UZLĂU, PhD. Mariana BĂLAN (2011). TAX EVASION - BETWEEN LEGAL AND ILLEGAL. MECHANISMS OF THE UNDERGROUND ECONOMY. Internal Auditing & Risk Management, Vol. 24, No. 24, pp. 16-24.
BibTeX:
@article{phdcorinamariaene2011465,
title = {TAX EVASION - BETWEEN LEGAL AND ILLEGAL. MECHANISMS OF THE UNDERGROUND ECONOMY},
author = {PhD. Corina Maria ENE and PhD. Carmen Marilena UZLĂU and PhD. Mariana BĂLAN},
journal = {Internal Auditing & Risk Management},
year = {2011},
volume = {24},
pages = {16----24},
doi = {}
}