TAX EVASION IN NATIONAL ECONOMY
The economic approach to the problem of tax evasion in national economies is based on the analysis of the individual behavior of taxpayers, or the analysis of the manner in which tax rates and tax instruments affect the application of economic policy of taxpayers. It is the natural tendency of taxp...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Editura Universităţii din Oradea
2015-11-01
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Series: | Annals of the Oradea University: Fascicle Management and Technological Engineering |
Subjects: | |
Online Access: | http://imtuoradea.ro/auo.fmte/files-2015-v3/Boban DAŠIĆ, Radmila TRKLJA, Milan TRKLJA - TAX EVASION IN NATIONAL ECONOMY.pdf |
Summary: | The economic approach to the problem of tax
evasion in national economies is based on the analysis of
the individual behavior of taxpayers, or the analysis of the manner
in which tax rates and tax instruments affect the application of
economic policy of taxpayers. It is the natural tendency of
taxpayers to pay the smallest possible amount of the tax
liability, by finding loopholes and insufficient accuracy of
regulations. They also tend to apply the tax laws under the most
favorable conditions. It is the aim of taxpayers to pay the tax in
the amount that is smaller than its real value, or not to pay it at
all. Payment of tax causes reduction in economic power of
taxpayers and deterioration of their economic status. By
avoiding tax payment tax payers illegally reduce their tax
liability. However, these actions reduce public funds that are
formed by collecting taxes.
The object of this paper is to influence the consciousness of
taxpayers and to point out that the process of tax evasion
usually leads to a redistribution of the tax burden in society in
relation to the burden which was predicted by the legislator,
because of the fact that the person who is supposed to be a
taxpayer avoids to pay taxes. Tax evasion is a serious social
problem, it destroys economic sphere of society and causes
disturbance in the economic system. |
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ISSN: | 1583-0691 1583-0691 |