Tax Evasion in Romania – between Past and Present

Marian SOCOLIUC; Camelia MIHALCIUC; Gabriela COSMULESE

doi:10.18662/lumproc.90

Marian SOCOLIUC Lecturer PhD. at "Ştefan cel Mare University", Suceava, Romania
Camelia MIHALCIUC Associate Professor PhD. at "Ştefan cel Mare University", Suceava, Romania
Gabriela COSMULESE PhD. Student at "Ştefan cel Mare University", Suceava, Romania

DOI: https://doi.org/10.18662/lumproc.90

Keywords: Tax evasion; Romania; abuse of law; tax fraud; tax avoidance; informal economy.

Abstract

The main purpose of this article is to study the concept of tax evasion by reference to the Specialty literature, as well as to the current and past regulatory framework in Romania. It can be noticed that, an official definition is not attributed by the law in force to the phrase "tax evasion", which mainly deals with the manifestations of the phenomenon and the penalties and sanctions applicable in case of violation of the law. In this context, this article presents a self-defined definition of tax evasion, including by reporting and delimiting it against neighboring concepts, namely abuse of law, avoidance of taxation, informal economy and tax fraud.

References

[1] Dinga E. Consideraţii teoretice privind evaziunea fiscală vs frauda fiscală, Studii financiare – Abordări teoretice şi modelare, 2008 (4): 3, Available from Available from: ftp://ftp.repec.org/opt/ReDIF/RePEc/vls/vls_pdf/vol12i4p20-50.pdf.
[2] Antoniu G., Bulai C. Dicţionar de drept penal şi procedură penală, editura Hamangiu; 2011, 329.
[3] Tulai C. Finanţe publice şi fiscalitate, Ed. Casa Cărţii de Ştiinţă, Cluj-Napoca, 2003, 297.
[4] Drăgoescu E. (Prof. PhD), Bîrle V. (PhD Student). University ”Lucian Blaga” Sibiu, Faculty of Econimic Science, Department of Finances – PhD. Thesis – Tax Evasion and Its Impact on Fiscal Equity, 2008, 13, Available from: http://doctorate.ulbsibiu.ro/wp-content/uploads/REZ-ROM-BIRLE.pdf.
[5] Ioana Maria Costea, Junior Assist., Faculty of Law, University ”Al. I. Cuza”, Iaşi, Manipularea cadrului normativ fiscal – limite ale legalităţii, material publicat în: Dreptul. 2008; 7: 164 – 177.
[6] Legea nr. 241/2005 privind prevenirea şi combaterea evaziunii fiscale, publicată în M. OF. nr. 672 din 27 iulie 2005, cu modificările şi completările ulterioare, Available from: www.cdep.ro.
[7] Legea nr. 87 din 18 octombrie 1994 pentru combaterea evaziunii fiscale, publicată în: Monitorul Oficial nr. 299 din 24 octombrie 1994.
[8] Legea nr. 87 din 18 octombrie 1994, Republicată, pentru combaterea evaziunii fiscale, publicată în: Monitorul Oficial nr. 545 din 29 iulie 2003.
[9] http://curia.europa.eu/juris/liste.jsf?language=ro&jur=C,T,F&num=C-110/99&td=ALL, Hotărârea C-110/99, Emsland – Starke, par. 52, 53.
[10] http://curia.europa.eu/juris/liste.jsf?language=ro&jur=C,T,F&num=C-255/02&td=ALL, Hotărârea C-255/02, Halifax, par. 60.
[11] Legea nr. 227/2015 privind Codul fiscal, publicată în M.OF. nr. 688 din 10 septembrie 2015, cu modificările şi completările ulterioare www.anaf.ro.
[12] http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A61986CJ0138, Hotărârea pronunţată în cauzele conexate C-138/96 şi C-139/96, Direct Cosmetics Limited and Laughtons Photographs Limited and Commissioners of Customs and Excise, par. 22-24.
[13] https://www.gov.uk/government/organisations/hm-revenue-customs.
[14] Cerioni L. The „abuse of right” in the EU Company law and EU tax law: a re-reading of the ECJ case-law and the quest for a unitary notion; 2010, 9. Retrieved from: https://core.ac.uk/download/files/14/336607.pdf.
[15] Smith P. Assessing the Size of the Underground Economy: The Canadian Statistical Perspectives, Canadian Economic Observer, Catalogue. 1994; 11(10): 18.