Means and methods of preventing and combating tax evasion adopted by Romania and Moldova

• Author: Manea, A.C.
• Position: Department. of Law, Transilvania University of Brasov
• Pages: 127-132

Bulletin of the Transilvania University of Braşov

Series VII: Social Sciences • Law • Vol. 4 (53) No. 2 – 2011

MEANS AND METHODS OF PREVENTING

AND COMBATING TAX EVASION

ADOPTED BY ROMANIA AND MOLDOVA

A. C. MANEA1

Abstract: Tax evasion, co mplex social and economic phenomenon facing

contemporary society, it is hard to quantify, but its direct and indirect effects

on economic development are felt, for which the current tax laws more severe

penalties are pr ovided and some forms of evasion Tax crimes are defined as

crimes. To what extent more drastic punishment of acts of tax evasion led to

its decrease in the national economy, and the effect of excessive taxation

policy and tax legislation permissive in terms of combating tax evasion we

intend to explore this material, making a c omparative law analysis on tax

legislation in Romania and Moldova.

Keywords: tax fraud, tax evasion, tax policy, taxpayer, tax obligations.

1 Department. of Law, Transilvania University of Braşov.

1. Introduction

In Romania, EU member state, also in

Moldova, the former Soviet Union state,

we meet very high level of tax evasion,

while the authorities of the two countries

should also adopt measures to stimulate

and attract foreign investors but to

implementation of the acquis

communautaire for the prevention and

combating tax evasion. Lack of legal

definitions for the phenomenon of tax

evasion, the fact that tax law does not

operate that clear distinction b etween tax

fraud and tax evasion, but also the

multitude of facts which circumscribes the

scope of tax evasion make difficult to

specify these terms, so that in the legal

literature, but also in economic literature

we meet different approaches for the tax

evasion phenomenon. Whether we talk

about tax havens and financial

benefits they provide, or the benefits of

employers and employees for illegal

work, the legal and accounting data

interpretations of tax provision for

reducing taxable supply, or the use

of preferential tax regimes and taxation

without the necessary legal conditions, in

fact we consider that the manifestations of

the phenomenon of tax evasion which

considerably reduces tax revenues.

This phenomenon we meet both national,

and then an impact on national economic

repercussions, and also in economic

operations carried out by operators in

different countries, in which evasion can

be committed in relation to the tax laws of

both countries.