EIRP Proceedings, Vol 6 (2011)
Present Legislative and Practical Aspects in the Field of Fighting Tax Evasion
Abstract
Tax evasion and the unauthorized actions committed in the VAT field have a significant effect
over the tax incomes of Romania and disturb the economic activity producing important damages to the state
budget. The present article underlines some of the last moment legislative modifications adopted by Romania
in order to decrease tax evasion and to enhance the collections for the consolidated state budget.
over the tax incomes of Romania and disturb the economic activity producing important damages to the state
budget. The present article underlines some of the last moment legislative modifications adopted by Romania
in order to decrease tax evasion and to enhance the collections for the consolidated state budget.
References
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