Improving VAT Compliance in Romania by Implementing a New Tool – Tax Lottery Receipts

Dragos Ungureanu; Doina Dascalu

doi:10.26458/jedep.v4i4.122

Autori

Dragos Ungureanu Spiru Haret University
Doina Dascalu

DOI:

https://doi.org/10.26458/jedep.v4i4.122

Cuvinte cheie:

fiscal receipt, tax evasion, fiscal voluntary conformation

Rezumat

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.

Referințe

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Ungureanu M.D., Dascălu D., Tax Lottery Receipts in Romania, a Different Approach to Fight Against Tax Evasion, International Conference on Economic Sciences and Business Administration, 20-21 noiembrie 2015, http://issuu.com/rbmt/docs/procediaonline/0

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OG 10/2015 privind organizarea Loteriei bonurilor fiscale