The role of specific legislation in combating undeclared work and its socio-economic effects

Baciu Iacob ()
Additional contact information
Baciu Iacob: Dimitrie Cantemir Christian University, Faculty of Touristic and Commercial Management, Bucharest, Romania

The Annals of Dimitrie Cantemir Christian University. Economy, Commerce and Tourism Series, 2011, vol. 3, issue 1, 70-77

Abstract: The present article shows some aspects regarding black and gray labor, components of underground economy in Romania and the way the work legislation and the ones called upon to apply it intend to contribute to fighting this phenomenon. Fiscal pressure is, in fact, the degree of taxation, i.e. the extent to which taxpayers as a whole, society, economy, bear - to the results obtained from their work - taxes as compulsory levies and charges imposed by the legal State. Tax burden is the ratio of the sum of all taxes, social contributions and other samples containing the tax collected from central or local level, and aggregate macroeconomic indicators (GDP, GNP, national income).

Keywords: underground economy, work legislation, tax burden, taxes, fiscality (search for similar items in EconPapers)
JEL-codes: H89 K40 (search for similar items in EconPapers)
Date: 2011
References: Add references at CitEc
Citations:

Downloads: (external link)
http://management.ucdc.ro/revista/full%20text%202011/Full%20text-10.pdf (application/pdf)
http://management.ucdc.ro/revista/full%20text%202011/Full%20text-10.pdf (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:dcc:adcect:v:3:y:2011:i:1:p:70-77

Access Statistics for this article

The Annals of Dimitrie Cantemir Christian University. Economy, Commerce and Tourism Series is currently edited by Emilia Pascu

More articles in The Annals of Dimitrie Cantemir Christian University. Economy, Commerce and Tourism Series from Faculty of Management in Tourism and Commerce Bucharest, "Dimitrie Cantemir" Christian University, Bucharest, Romania Contact information at EDIRC.
Bibliographic data for series maintained by ( this e-mail address is bad, please contact ).