Tax Evasion in Romania – A National Security Issue

Abstract

Given the fact that the level of tax evasion in Romania has consistently been above average in the European Union, factors such as the fluctuating tax law, the IRS's poor results in recovering overdue taxes, the increase in the corruption of the dignitaries and state officials involved in tax evasion cases have contributed in recent years to a worrying increase in the tax evasion in Romania. The devastating economic consequences of tax evasion on the national budget currently qualify tax evasion as a frontal attack on economic safety and national security, as confirmed by statistical data, and which must be countered by drastic fiscal measures and national operative strategies.