Tax Evasion and Corruption – Challenges for the Romanian Economy

Description

The book aims to highlight the characteristics of negative phenomena, such as tax evasion and corruption, which affect the Romanian economy. Tax evasion is the most important component of the mechanism of economic-financial crime, and the EU space is faced with an impressive dynamics of the export and import of economic crime, combating this phenomenon becoming the primary goal of specialized bodies. In this research, the aspects, concepts and causes of these negative phenomena were analyzed, as well as the interdependence between them and fiscal pressure. Regarding the research methodology, several investigation methods were used, mainly focused on analyzing the share of budget losses due to the phenomenon of tax evasion. In this regard, information was collected by consulting the statistics provided by Eurostat regarding the value of GDP and tax revenues as a percentage of this indicator, for each of the 28 EU member states in 2021.