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
