GENERAL ASPECTS ON TAX FRAUD. PARTICULARITIES OF ROMANIA

Officials and specialists all over the world focus on the dimension and consequences of fraud. As Romania is massively affected by this phenomenon, the paper identifies some of these forms of manifestation and the causes that generate them, attention being drawn to consequences and corrective actions. The paper is also emphasizing the fact that the fight against fraud is neither cheap nor independent of the legal and economic policies of the state. The conclusion is that the multiplication of trans-national crimes implies a stronger cooperation between administrative authorities and combating strategies. Despite all efforts, fraud is likely to continue to manifest itself regardless of the efforts made to limit it.