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References Alm, J., Martinez-Vazquez, J., & McClellan, C. (2016). Corruption and firm tax evasion. Journal of Economic Behavior & Organization, 124, 146-163. Blackbourn, J., & Walker, C. (2016). Interdiction and indoctrination: The counter-terrorism and security act 2015. Modern Law Review, 79(5), 840-870. Blackburn, K., Bose, N., & Capasso, S. (2012). Tax evasion, the underground economy and financial development. Journal of Economic Behavior & Organization, 83(2), 243-253. https

strategy 2017-2020 available at [4] UNGUREANU, Mihai Aristotel, PIȚU, Ioan Cosmin – Tax evasion part of the underground Economy in Romania member of the European Union, IECS 2019 [5] Fiscal statistical report no.1/2019 available NAFA performance report – 2018 available at NAFA performance report – 2017 available at https

References Anđelković, M. (2012). Public finance and financial law. Niš: Publications Center of the Faculty of Law Niš. Đurović-Todorović, J. & Djordjevic, M. (2005). Tax evasion as a brake on the development of the Republic of Serbia. Ekonomist 1, 29-35. Easson, A. (2003). Tax Incentives. Washington DC: World Bank Institute. Eichengreen, B. (2003). Institution for Fiscal Stability (Working Paper PEIF-14), Berkeley, Institute of European Studies. Gaudement, P. M. (2009). Editions Montchrestien Finances Publiques-Emprunt et impot, Montchrestien: Northwestern Financial Times. (2013). Tax evasion prosecutions double in a year as Revenue cracks down. Financial Times. Fjármálaráðuneyti. 1993. Umfang skattsvikaog tillögur um aðgerðir gegn þeim. Reykjavík: Fjármálaráðuneyti. Fjármálaráðuneyti. (2015). Skilagrein starfshóps um gerð griðarreglna og úttekt á úrræðum skattyfirvalda til að sporna gegna skattsvikum. Friðriksson, F. Þ. (1995, 10 February). Valdið, Vikublaðið. Retrieved from

. Final Communique of the G20 Summit Held in London on 2 April 2009 (Publication). OECD (2009). Countering offshore tax evasion: Some Questions and Answers. Paris: OECD Publishing. OECD (2014). Standard for Automatic Exchange of Financial Account Information in Tax Matters . Paris: OECD Publishing. OECD (2014). OECD Model Tax Convention on income and on capital . Paris: OECD Publishing. OECD (2014). Commentaries to the OECD Model Tax Convention on income and on capital . Paris: OECD Publishing. OECD (2015). Standard for Automatic Exchange of Financial Account

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This paper focuses on detailing the general coordinates regarding tax evasion and the necessity of creating a common unitary European legal framework. Accounting information might mirror erroneously in a certain measure the micro to macroeconomic tendency of fraud by showing a gross image of available resources. It is of the utmost importance to become fully aware of causes for illicit practices, ways to fight any fraud attempts and to evaluate the accounting mechanism that both creates and identifies tax evasion.

”, Routledge, • McKinsey Global Institute. (2010), “Incentives and Investments: Evidence and Policy Implications.” FIAS, World Bank Group, Washington, DC. • The Cost of Tax Abuse (2011) “A briefing paper on the cost of tax evasion worldwide”, The Tax Justice Network. • Annual report (2000-2012), Transparency International, Global Corruption Barometer.

., Latombe, J. and Tomasi, C. (1995). An intelligent observer, Proceedings of the International Symposium on Experimental Robotics, ISER 1995, Stanford, CA, USA , pp. 153–160. Bhattacharya, S. and Hutchinson, S. (2010). On the existence of Nash equilibrium for a two player pursuit-evasion game with visibility constraints, International Journal of Robotics Research 29 (7): 831–839. Chung, T. (2008). On probabilistic search decisions under searcher motion constraints, Proceedings of the International Workshop on the Algorithmic Foundations of Robotics, WAFR 2008

References 1. Alstadsaeter, A., Jacob, M. (2013). The effect of awareness and incentives on tax evasion, Retrieved from Accessed January 2014. 2. Bayer, R., Sutter, M. (2004). The excess burden of tax evasion - An experimental detection-concealment contest, Retrieved from Accessed January 2014. 3. Bernasconi, M., Corazzini, L., Seri, R. (2011). Tax Evasion: Does the Tax Burden Matter? Retrieved from Accessed February