The interdependence between fiscal public policies and tax evasion

Q1 Social Sciences

Administratie si Management Public Pub Date : 2019-01-01 DOI:10.24818/AMP/2019.32-03

Armenia Androniceanu, Rodica Gherghina, Marilena Ciobănașu

引用次数: 34

Abstract

The importance of studying tax evasion derives from its effects. The state budget of public revenues, which could be used to finance public health services, education, public order and safety, etc., is being damaged by evasion. At the same time, tax evasion also has negative effects in the market economy, generating unfair competition. The study of tax evasion is of major relevance in determining the degree of economic, social and even cultural development of a country. The analysis of tax evasion aims at identifying the causes that lead to tax evasion, as well as identifying new solutions for higher voluntary compliance. The work is focused on the analysis of the causes and effects that will indicate the possible solutions to be applied in order to reduce the phenomenon of evasion tax. The results of the research show the impact of fiscal policies on the economy and the ways in which the reduction of tax evasion generates a considerable increase of the macroeconomic indicators that characterize the economy of a country.

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财政公共政策与逃税之间的相互依存关系

研究逃税的重要性源于其影响。国家公共收入预算本可用于资助公共卫生服务、教育、公共秩序和安全等，但由于逃税而受到损害。同时，偷税漏税在市场经济中也有负面影响，产生不公平竞争。偷税漏税的研究对于确定一个国家的经济、社会甚至文化发展程度具有重要意义。对偷税漏税的分析旨在查明导致偷税漏税的原因，并查明提高自愿遵守的新办法。这项工作的重点是对原因和影响的分析，这将表明为减少逃税现象而适用的可能解决方案。研究结果显示了财政政策对经济的影响，以及逃税现象的减少如何使反映一国经济特征的宏观经济指标显著增加。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Administratie si Management Public Social Sciences-Sociology and Political Science

CiteScore

6.00

自引率

0.00%

发文量

期刊介绍： Is an international academic journal, published by The Bucharest University of Economic Studies, Faculty of Administration and Public Management and the International Centre for Public Management. Is an open access journal published in English, twice a year. Is double peer-reviewed. Includes articles prepared by scholars, researchers and practitioners. Is addressed to the teachers, researchers, Ph. D students, master students, undergraduate students, public managers, civil servants and to other categories of readers. The papers published in this journal: - Contain the research results of some researches and surveys developed by the authors. - Include new theoretical/practical and original approaches that were presented and analysed by the authors. - Offer solutions for the public managers problems. - Stimulate the know-how transfer from an institution to another, from a country to another in the areas of administration and public management. The paper proposed for evaluation can be sent throughout the year, preferably by the end of April or before the end of October. Main areas covered by the journal articles are: public management; public administration; public policy; public services; social economy; social environment; management of the nongovernmental organizations; human resources management in the public sector; decision making in public organizations; governance; communication in public sector; sociology; demografy; migration; globalization; other related domains.