Evaziunea fiscală. Efectele evaziunii fiscale asupra edificării unei economii durabile

Abstract

In the present research, we proposed to make a theoretical analysis of the notion of tax evasion in order to establish a parallel between the functions of taxes and the effects of tax evasion, outlining the idea that a budget that has sufficient revenues can ensure the overall economic balance, as well as that through the taxes collected the state can stimulate the development and conduct of economic activity. In this context, problematic situations were presented and recommendations were highlighted, the descriptive research methods applied facilitating a more detailed description of the characteristics of evasion and the distinction between legal and illegal tax evasion. CZU: 343.359.2(478); JEL: H26, M40; DOI: https://doi.org/10.53486/issc2024.84