REDUCING TAX EVASION BY INTRODUCING CONTROL GUIDES IN ROMANIA

Matei Adrian Ducu
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Matei Adrian Ducu: “Costin C. Kiritescu” National Institute for Economic Research (N.I.E.R.), Romanian Academy, Bucharest, Romania

Journal of Financial and Monetary Economics, 2018, vol. 6, issue 1, 48-54

Abstract: Companies operating on legal basis and which pay their taxes correctly do not cope with the existing competition when tax evasion reaches a high level in economy. However, more effective control by tax authorities is required in a way that gives hope and the certainty that someone really cares. This can be doubled by a more rigorous verification by state control bodies, by using modern ways to eliminate subjectivism and to promote similar solutions to similar issues. Such stratagem can be achieved by means of control guides and handbooks with similar approach for similar issues and focused on types of taxes; it requires designing control tests to be specifically applied to them, as well as the legal basis of test, the controlled documents, a description of possible errors and an enumeration of possible consequences.

Keywords: tax evasion; competition; informal economy (search for similar items in EconPapers)
JEL-codes: H26 (search for similar items in EconPapers)
Date: 2018
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