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32 Biriescu, S.; Butuza, A. the society and with the requirements of integration in the European space. Territorial development is achieved through spatial planning and urban planning, which represent ensembles of complex activities of general interest, contributing to the balanced spatial development, to the protection of natural and built patrimony, and to the improvement of living conditions in urban and rural localities. REFERENCES: [1]. Bachtler, J.; Wishlade, F. (2004) Searching for Consensus: The Debate on Reforming EU Cohesion Policy, European Policies Research Paper, European Policies Research Centre, University of Strathclyde, November [2]. Beutel, J. (2002) The Economic Impact of Objective 1 Interventions for the Period 2000- 2006, Final Report to the EC, May 2002 [3]. Braunerhjelm, P., et al. (2007) Integration and the Regions of Europe: How the Right Policies Can Prevent Polarization, Monitoring European Integration 10, Centre for Economic Policy Research [4]. Borzel, T.; Risse, T. (2008) Conceptualising the Domestic Impact of Europe, The Politics of Europeanisation, Oxford: Oxford University Press [5]. Constantin, D.L. (2008) Regional Development Policy in Romania: Institutional Transformations and Future Challenges, in A. Dobre, M. Martins-Gistelinck, R. Polacek, R. Hunink (editors), Handbook on EU Affairs, European Commission, European Institute – University of Leuven [6]. Conzelmann, T. (2002) ‘Europeanisation’ of Regional Development Policies Linking the Multi-Level Governance Approach with Theories of Policy Learning and Policy Change, “European Integration online Papers” Christophe Charle, Region et conscience regionale en France, in ARSS nr.35, novembre [7]. Davies, S.; Hallet, M. (2003) Interactions between National and Regional Development, Hamburg: Working Paper, No 207, Hamburg Institute of International Economics (HWWA), Hamburg [8]. Dumitru, M.; Dragan, G.; Marinas, L.; et al. (2002) Economia Uniunii Europene, Editura Luceafarul, Bucuresti [9]. Muresan, M.; Stefanescu, B. (2006) Experiente istorice de integrare economica europeana: Ruralitate româneasca în contextul integrarii europene, editura ASE, Bucuresti [10]. (2006) Prezentarea Comisarului European pentru programare financiara si buget, Dalia Grybauskaitė, Bruxelles, 21 septembrie [11]. (2009) Raportul de evaluare ex-ante pentru Programul Operational Regional, evaluator cheie Pieter van Run, Panteia, ianuarie [12]. (2007) Reaping the benefits from globalization: the Irish case, European Economy, no.6, Brussels [13]. (2004) Revue - Management of Structural and Cohesion, Brussels [14]. (2010) Revue Statistics of Romanian
Annals of the University of Petroşani, Economics, 11(1), 2011, 33-42 33 FORMS OF TAX EVASION IN ROMANIA. ANALYTICAL PERSPECTIVE PETRE BREZEANU, SORIN CELEA, ANA PETRINA STANCIU * ABSTRACT: This study brings to the fore an analysis of the phenomenon of tax evasion in Romania. The perspective is broad, with a descriptive substrate, originally founded by highlighting the dimensions that define this phenomenon; later, the perspective is materialized by the presentation of tax evasion schemes that often takes the form of real complex fiscal and also financial engineering. The purpose of this work consists in the awareness of practitioners, academics and the public of the tax evasion forms useful in order to identify precise modalities to combat it. Since the volume of funds subject to the phenomenon of tax evasion is greater, the negative effects of macroeconomic environment. KEY WORDS: avoidance; engineering; fiscal risk; fictive society; tax haven JEL CLASSIFICATION: H20, H26 1. INTRODUCTION Tax risk is a separate component of the phenomenon of tax evasion, in essence, tax evasion is possible by the valorization of high fiscal risk elements. A relevant approach to tax risk is not effective without highlighting the forms of manifestation, the causes as well as the effects at the microeconomic and macroeconomic level. From a global perspective, tax evasion is stealing fully or partly by any means, to pay taxes and other amounts owed to the state budget, local budgets, state social insurance budget and special funds off-budget, by Romanian or foreign individuals or legal persons. Its scope has similarity in terms of extensibility with the area and variety of taxes. Recent analysis has shown that tax evasion is strongly manifested in direct * Prof., Ph.D., Academy of Economic Studies, Bucharest, Romania, brezeanupetre@yahoo.com Ph.D. Student, Academy of Economic Studies, Bucharest, Romania Assist. Prof., Ph.D. Student, University of Petrosani, Romania, stanciu.anapetrina@yahoo.com
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