期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2014
卷号：14
期号：2
语种：English
出版社：Ovidius University Press
摘要：Taxes are a very important dimension of current economies,as they form the basis of national budgets and allow governments to finance expenditure in vital areas such as health,education,defense or infrastructure. Tax administrations are the ones responsible for a proper application of tax laws and efficient collection of taxes. The difficult economic context that followed the financial crisis triggered in 2008,characterized by emphasizing fiscal deficits and increasing government debt,brought the interest in measuring and reducing tax evasion and tax gaps in the majority of EU Member States,including Romania. Present paper debates the issue of tax gap recorded in Romania,related to income taxes and social contributions.Within this paper,tax gap is adressed throughout estimations on undeclared work in Romania.
