Tax Evasion, an Expression of the Underground Economy, and the Role of Romanian Tax Authorities in Combating the Phenomenon
Objectives: The existence of discrepancies between the tax revenues foreseen in Romania's budget and the revenues actually collected in a budget year implies the existence of a high level of underground economy and, implicitly, tax evasion. With the deprivation of the State of its due revenue...
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| Format: | Article |
| Language: | English |
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Danubius University
2021-06-01
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| Series: | EIRP Proceedings |
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| Online Access: | https://dp.univ-danubius.ro/index.php/EIRP/article/view/215/214 |