Abrudan Ioana Corina
University of Alba Iulia, Romania, Str. Tasnad, nr.3, Cluj-Napoca

DOI: https://doi.org/10.31410/EMAN.2019.243
3rd International Scientific Conference – EMAN 2019 – Economics and Management: How to Cope With Disrupted Times, Ljubljana – Slovenia, March 28, 2019, CONFERENCE PROCEEDINGS published by: Association of Economists and Managers of the Balkans, Belgrade, Serbia; Faculty of Management Koper, Slovenia; Doba Business School – Maribor, Slovenia; Integrated Business Faculty –  Skopje, Macedonia; Faculty of Management – Zajecar, Serbia, ISBN 978-86-80194-17-2, ISSN 2683-4510


Tax evasion is considered to be the most widespread economic crime, of major importance, which all states face to a greater or lesser extent. Globalization is the main phenomenon that has made it more difficult to detect and stop tax evasion and tax evasion. The magnitude of this phenomenon has no time and space boundaries. Eradicating tax evasion is virtually impossible, so states are seeking effective measures to curb this worrying phenomenon. Within the European Union, Member States are directly affected by this phenomenon, in particular due to the multiple gaps identified in the economics and legislation of the member countries. Tax evasion has become a topic the European Union has been researching for a long time, which it is trying to combat through EU-wide fiscal policies. Tax policies involve identifying, analyzing, evaluating and monitoring the risks associated with the phenomenon of tax evasion at national and international level.


tax evasion, tax policies, risk, economy, legislation, state, fraud.


[1] Berghout, E şi Renkema, T. Methodologies for IT investment evaluation: a review and assessment, apărută în Information Technology Evaluation Methods and Management, Idea Group Publishing, 2001;
[2] Cobham, A., 2005, Tax evasion, tax avoidance and development finance, Working
[3] Paper Number 129, QEH Working Paper Series – QEHWPS129;
[4] Fuest, C. & Riedel, N., 2009, Tax evasion, tax avoidance and tax expenditures in developing countries: A review of the literature, UK Department for International Development;
[5] Gupta, Sanjeev and Shamsuddin Tareq (2008), Mobilizing Revenue, Finance and Development 45;
[6] Hurjui Ovidiu, Sandu Gheorghe, Offshore areas-The key to success in the fiscal regime, The Annals of the „Ștefan cel Mare” University, Suceava, Volume 9, 2009.
[7] J. Dabin, Theorie generale du Droit, Dalloz, Paris, 1969;
[8] Johner, H., Fujiwara, S., Yeung, A., Stephanou, A., Whitmore, J., Deploying a Public Key Infrastructure, IBM, 2000;
[9] Sikka, P., Willmott, H., (2010). The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness. Critical Perspectives on Accounting, Vol. 21(4), pp. 342-
[10] Select USA, The U.S. Software and IT Services Industry, n.d
[11] Sikka, P., Willmott, H., (2010). The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness. Critical Perspectives on Accounting, Vol. 21(4);
[12] Sinn, H-W, 1990, Tax Harmonization and Tax Competition in Europe, European Economic
[13] https://ec.europa.eu/anti-fraud/about-us/mision_ro
[14] https://ec.europa.eu/info/departaments/european-anti-fraud-office_ro
[15] https://www.scritub.com

Association of Economists and Managers of the Balkans – UdEkoM Balkan
179 Ustanicka St, 11000 Belgrade, Republic of Serbia