TAX EVASION PHENOMENON ANALYSIS IN ROMANIA DURING 2000 – 2013 PERIOD

Tax evasion is one of the utmost importanT social - economic phenomena that contemporary states face and whose negative consequences are felt even more on public sector, who is unable to meet the stringent and adequate needs of society. The underground economy, tax evasion and corruption are state of the economy, of the economic and social behavior of individuals. In a market economy, the tax authorities face an acceleration of tax evasion phenomenon, a phenomenon that has proportions increasingly higher due to "temptation" of avoiding the imposition of taxable income more substantial. Tax evasion is characterized by a high imprecision, this phenomenon associating several meanings and assessments regarding the legality. The definition of this phenomenon can be simplified by the following phrase: willful failure by the taxpayers of their tax obligations imposed by tax authorities