Fluctuations and Factors that Generated the Evolution of Tax Evasion in the Period 2018-2022

The evolution of tax evasion in Romania from 2018 to 2022 is highlighted by significant changes in the number of inspections, imposed fines, business suspensions, and criminal reports.The COVID-19 pandemic had a substantial impact, leading to declines in various sectors, and measures to combat tax evasion are being discussed from multiple perspectives.We advocate for fiscal education, legislative simplification, and efficient control as essential elements to counter tax evasion.Additionally, addressing the complexity of the tax system and developing strategies to encourage voluntary compliance are considered crucial.