At both macroeconomic and national level, in recent decades, European tax policies have shown a particular interest in addressing the spectrum of risk issues in terms of maturing the business environment and the lack of sustainable development of the economy. In Romania there has been a significant increase in public debt, which is increasingly threatening fiscal sustainability. This is due to fiscal rules that restrict the applicability of fiscal policy to balancing the national economy. However, fiscal policy did not act in the direction of economic recovery during the crisis that started in the last quarter of 2008, which had a negative impact on the Romanian business environment. Objectively, fiscal policy should manifest itself as a general framework of the economy on the basis of which to develop fiscal rules that act in the direction of sustainable development of the business environment and implicitly, of socio-economic life. The research carried out referred to identify how fiscal rules in Romania restrict the application of fiscal policy as well as whether there is an explicit concordance between them. The research methodology aimed to use the ARDL model to apply the Granger causality test, using quarterly data for a set of four indicators, being identified that Romanian fiscal rules restrict fiscal policy. The achieved results highlighted the fact that fiscal rules restrict fiscal policy, being identified a long-run relationship between the analyzed variables and implicitly, a state of instability of the fiscal system in Romania. Keywords: fiscal policy, autoregressive distributed-lagged model, Granger causality test.
Tax evasion does not have any temporal and spatial limits. It is a powerful enemy, making its destructive effects felt both upon the national economy, as well as upon that of the European Union’s, but also upon each of us, as individuals. This is why reducing tax evasion and the underground economy is one of the most important objectives included in the National Agency of Fiscal Administration’s (NAFA) strategy. The manner in which this major objective can be reached at a maximum is influenced by various endogenous and exogenous factors, such as: the transparency of the activity with the purpose of increasing the degree of confidence and increasing the fiscal morality of the taxpayer which influences the degree of conformity, self-improvement and the professionalism of the employees, the identification of new methods of risk analysis and investigation that could exceed the inventiveness of the tax dodgers. The study takes a current photograph of the level of evasion and the fields with a high risk from our country through the control actions performed by the NAFA competent bodies and the results of these actions, for identifying the sensitive fields and certain efficient ways for combating the tax evasion phenomenon.
Tax evasion is a pernicious phenomenon, very widespread in the world, which is closely linked to the system of taxes and fees. This is considered to be a response to the excessive fiscal pressure exerted on taxpayers. Bypassing the law is also closely related to the phenomenon of corruption and its removal is a difficult target, under the existing conditions. The main purpose of this paper is to study the influence of corruption and fiscal pressure on the phenomenon of tax evasion, materialized by the shadow economy indicator. The analysis is carried out over a period of 18 years, namely 1999-2016, for six countries of South-Eastern Europe, member states of the European Union, divided into two categories, namely developed and emerging states. The research methodology requires a comparative analysis of existing situations in the research countries. Also, we will use the econometric analysis, with the help of statistical package for social sciences, of the relationship between the underground economy and corruption, as well as the correlation between tax burden exerted by the budget revenues and tax evasion. Being difficult to quantify, the level of shadow economy has been taken from Friedrich Schneider’s studies, through which he measured underground economy in 157 countries over the period 1999-2013; but also in 36 states, between 2003 and 2016. The level of corruption is measured using the corruption perception index at the international level and the tax burden is calculated as the ratio between tax revenue and gross domestic product. Keywords: tax burden, shadow economy, corruption, South-East Europe.
Taxpayers often look for means to cut as much as possible on the amount of taxes they owe the state as a result of their business activity. Whether they choose legally hazardous variants, or they choose not to declare the entire economic operations performed, whether they speculate on the loopholes of the often-imperfect legislation, diminishing tax-payment to the state budget is the main desire of economic agents and they generally do this by three defining methods, namely: tax planning, tax evasion, tax fraud. The article discusses also the measures to be taken by the EU to combat illegal practices and minimize the impossible-to-erradicate tax evasion phenomenon.
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