Analysis of the Estimation and Impact Methodology of Tax Evasion for Industrial Entities

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dc.contributor.authorSargu, Nicu
dc.contributor.authorValeeva, Yulia
dc.contributor.authorTimus, Angela
dc.contributor.authorYelesin, Evgeny
dc.date.accessioned2024-11-27T08:12:27Z
dc.date.available2024-11-27T08:12:27Z
dc.date.issued2023
dc.descriptionText: lb. engl. Abstract: lb. engl.
dc.description.abstractThe paper is focused on the phenomenon of tax evasion, its effects and ways of sizing it. The objective includes a fundamental theoretical analysis study of the methodological part focused on the indicator of fiscal pressure. In the work, the authors presented the causal links between taxation, fiscal pressure and fiscal evasion, how these phenomena are measured at the macro and micro economic level. Studying the causes and effects of tax evasion manifested at the country and organization/entity level, the researchers mentioned the financial position, financial performance and cash flows as elements to reduce tax fraud. For this, different formulas for calculating tax pressure and tax evasion have been established, presented and systematized to reduce tax pressure through the financial performance of the entity.
dc.identifier.citationȘARGU, Nicu, VALEEVA, Yulia, TIMUS, Angela, YELESIN, Evgeny. Analysis of the Estimation and Impact Methodology of Tax Evasion for Industrial Entities. In: Rumyantseva, Anna, Anyigba, Hod, Sintsova, Elena, Vasilenko, Natalia (eds.) Finance, Economics, and Industry for Sustainable Development: Proceedings of the 3rd International Scientific Conference on Sustainable Development (ESG 2022), St. Petersburg 2022. Springer Proceedings in Business and Economics. Cham, Springer, 2023, pp. 283-295. ISBN 978-3-031-30497-2; ISBN 978-3-031-30498-9 (eBook).
dc.identifier.isbn978-3-031-30497-2
dc.identifier.isbn978-3-031-30498-9 (eBook)
dc.identifier.urihttps://doi.org/10.1007/978-3-031-30498-9_25
dc.identifier.urihttps://rses.ince.md/handle/123456789/2704
dc.language.isoen
dc.publisherSpringer
dc.subjecttax evasion
dc.subjectindustrial entities
dc.subjectestimation methodology
dc.subjectimpact
dc.subjectanalysis
dc.subjectevaziune fiscala
dc.subjectentitati industriale
dc.subjectmetodologie de estimare
dc.subjectanaliza
dc.titleAnalysis of the Estimation and Impact Methodology of Tax Evasion for Industrial Entities
dc.typeArticle

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