On a global scale, regardless of the economic or social development of each individual country, the phenomenon of tax evasion is being debated with growing concern. This phenomenon has been analyzed from both an economic and a social perspective. The objective of the present research was to analyze the role played by accounting—and the accountant—in preventing and combating the phenomenon of tax evasion in the case of Romanian entities. To meet this objective, a questionnaire was developed to which 247 accounting professionals registered with Chartered Certified Accountants (CECCAR) responded. The data collected based on the questionnaire were analyzed to formulate some conclusions and proposals designed to prevent and combat the phenomenon of tax evasion. The research contributes to the state of knowledge regarding the active role that the accounting profession can play in preventing tax evasion.
CITATION STYLE
Fülöp, M. T., Raita, G., & Breaz, T. O. (2022). THE ROLE OF MANAGEMENT AND ACCOUNTING IN COMBATING TAX EVASION IN AN EMERGENT COUNTRY. Economic Computation and Economic Cybernetics Studies and Research, 56(4), 273–289. https://doi.org/10.24818/18423264/56.4.22.17
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