Tax Evasion, a national and global phenomenon

摘要

Tax evasion has become a phenomenon which is met at both national and at global levels. It has become one of the most widely spread economic crimes; increasingly more countries claim that it cannot be eradicated and that everything that can be done is to diminish it to a lower percentage of a country's GDP. A disease of modern society, tax evasion is nowadays a highly complex phenomenon. In many countries, there is even an understanding attitude towards it which does not incriminate it, since it is believed that the amounts obtained by tax evaders are better used by them than if such amounts would enter the state budget in the absence of this phenomenon. We propose to analyze the causes and conditions which generate and favor the tax evasion phenomenon, as well as means and methods to fight it and whether there is any national and international political will to eradicate it. Our conclusion can be useful to decision making factors in the field which fight tax evasion, undergraduates and MA students from Romania, countries of the European Union and other interested countries.