Emphasizing the Coercive Side of the Anti-Tax Evasion Rules.

Our work highlights those normative and procedural changes aimed at preventing and combating tax evasion in the Romanian economic landscape. Referring to the most recent ones, we demonstrate that the legislator has sought (even if not achieved at the desired level) to create a business-friendly and fair environment, fostering the economic development of companies by protecting them against unfair competition from those who violate tax laws. This also encompasses the modernization of fiscal administration activities, primarily targeting increased revenue collection, among other goals. Our approaches focus on recent findings in combating tax evasion and fraud in Romania, closely associated with significant references to anti-evasion rules adopted within the context of ensuring Romania's long-term financial sustainability. [ABSTRACT FROM AUTHOR]