Evaziunea fiscală în contextul actual

Abstract

The purpose of the paper is to follow the evolution of the tax evasion phenomenon, in the current context, identifying the trends and factors that influence the evasive behavior. I created this article to better understand the concept of tax evasion, and to deepen its forms. The objectives I set out to achieve in this article is to understand tax evasion, to see the evolution of tax evasion in the current context, but also to look for solutions to combat this phenomenon. The methodology of the paper is based on the research of specialized literature, where we also took into account opinions about tax evasion and from other specialists who have studied this field in depth. Results: In the current economic context, the subject of tax evasion is highly discussed and has a relevance in the global economic landscape with significant implications on fiscal stability. Considering the current situation, marked by rapid technological changes, globalization and economic crises, tax evasion encompasses new ways of manifestation and involves specific risks and challenges. CZU: 336.228.34(498); DOI: https://doi.org/10.53486/issc2024.67