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IMPACT OF TAX EVASION ON THE ECONOMIC GROWTH IN THE EUROPEAN UNION

Florin Bostina
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Florin Bostina: WEST UNIVERSITY OF TIMISOARA

Annals - Economy Series, 2017, vol. 6, 163-169

Abstract: The relevance of the research topic emerges from the fact that an important part of the fiscal revenues is lost annually through activities of fiscal planning, fiscal circumvention and tax evasion, undertaken by the private sector. In this respect, the aim of the paper is to estimate, by using the econometric analysis, the impact of tax evasion on the economic growth in the European Union for the period 1997-2010 for which the data was available. For the tax evasion it have been used index as a proxy that optimizes by maximum. Thus the main hypothesis (that the index tax evasion positively influences the economic growth) was not rejected, even after including some specific control variables in the regressive models. In other words, as tax evasion is increased the economic growth is likely to decrease.

Keywords: tax evasion; fraud; economic growth; tax burden; panel model (search for similar items in EconPapers)
Date: 2017
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