Analiza teoretică a fenomenului evaziunii fiscale și implicațiile sale asupra economiei naționale

Abstract

This research is a theoretical study of the concept of tax evasion, its forms and causality and its impact on the national economy. The importance of researching the phenomenon of tax evasion is based on its complexity and its prevention is not possible without extensive theoretical knowledge. The research used methods including literature review, synthesis and comparison of information, deductive judgment on the problem of tax evasion. The results of this study, provide notions about the concept of tax evasion from the perspective of researchers in the field, as well as in accordance with the legislative acts in use. At the same time, the results of the research highlight that the problem of tax evasion cannot be ignored, especially for countries in development such as the Republic of Moldova. CZU: 336.227.2:343.37; JEL: H26, M48; DOI: https://doi.org/10.53486/issc2024.06