出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：The aim of this paper is to identify the impact factors, both qualitative and quantitative, on tax evasion. This analysis is based on a synthesis of the most relevant publications in the field. We can identify several types of impact factors, grouped into: traditional factors, the characteristics of taxpayer’s, the characteristics of fiscal systems in different countries.
关键词：tax evasion; fiscal policy; behavior of economic agents.
