Record Details

Tax Lottery Receipts in Romania, a Different Approach to Fight against Tax Evasion

ICESBA

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Authentication Code dc
 
Title Statement Tax Lottery Receipts in Romania, a Different Approach to Fight against Tax Evasion
 
Added Entry - Uncontrolled Name Dragoș Mihai UNGUREANU; Spiru Haret University, Faculty of Finance and Banking, 46 G Fabricii Str., District 6 Bucharest, Romania, Tel: 021 3169785
Elena-Doina DASCĂLU; 1 Spiru Haret University, Faculty of EconomicSciences, 46 G Fabricii Str., District 6 Bucharest, Romania, Tel: 021 3169785,
 
Uncontrolled Index Term Tax Evasion
fiscal receipt, tax evasion, fiscal voluntary conformation.
E60, E62, H20, H26
 
Summary, etc. This paper aims to present and explain the newly implemented measure of organizing a Tax Lottery Receipts in Romania, in orderto combat tax evasion by raising awareness among consumers and make them responsible when purchasing any goods.The lottery proposes an approach to strengthen the fiscal voluntary conformation by stimulating financially those who promote respecting the law – asking for the fiscal receipt, and helpthe fiscal authorities this way in the fight against tax evasion, contrasting at the same time with punishing those who do not respect it – not issuing fiscal receipts.
 
Publication, Distribution, Etc. International Conference on Economic Sciences and Business Administration (ICESBA 2015)
2016-01-27 13:31:43
 
Index Term - Genre/Form Peer-reviewed Paper
 
Electronic Location and Access application/pdf
http://icesba.eu/ocs/index.php/icesba2015/icesba2015/paper/view/73
 
Data Source Entry International Conference on Economic Sciences and Business Administration (ICESBA 2015); International Conference on Economic Sciences and Business Administration (ICESBA 2015)
 
Language Note en
 
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