CONSIDERATIONS ON THE CAUSES OF TAX EVASION IN ROMANIA

Tax evasion is the result of an imperfect legislation, which has not been well assimilated. One of the causes of tax evasion is excessive taxation. The emergence of tax evasion arises from the simple game of interest. Given the context of the current mentality, committing an act of tax evasion is a proof of ability rather than dishonesty. The anti-taxation reaction in our country came together with the democratisation of public finances. The people who have highly sided with this direction were the ones who before the introduction of the tax reforms were exempt or enjoyed the privileges regarding their tax obligations. Evading the tax obligations can be achieved through a variety of means, the most important ones being the illicit processes and the exploitation of loopholes.