出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：The aim of this paper is to identify the most important aspects of tax evasion in our country. I captured the most important tax evasion crimes identified by the law and I presented the latest data on financial control. Based on data collected I determined the identified tax evasion, then tax evasion unidentified, estimated using on a simplified model, based on two different methodologies. Based on the two sizes I estimated the total tax evasion for our country.
