Approaches to the Determination of the Underground Economy Component by Methods of Budget Execution Management Through Statistical Analysis in Romania

Cristian Mirica, Angela Eliza Micu, Valentin Marian Antohi and Monica Laura Zlati
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Cristian Mirica: Dunarea de Jos University of Galati, Romania
Angela Eliza Micu: Ovidius University of Constanta, Romania
Valentin Marian Antohi: Dunarea de Jos University of Galati, Romania. Transilvania University of Brasov, Romania
Monica Laura Zlati: Stefan cel Mare University of Suceava, Romania

Economics and Applied Informatics, 2022, issue 1, 171-176

Abstract: In this article we propose to carry out an impact study on the construction and execution of the general consolidated budget of Romania for the period 2017-2021 through a critical approach to measure the level of financial security starting from the redistribution of tax burden within the budget construction and execution stages in order to highlight the underground economy component based on segregation and statistical analysis of budget revenues constituent elements. The used methodology includes data consolidation techniques, dynamic analysis and econometric modelling using specialised statistical software. The study results will capture the vulnerability aspects of the underground economy and the tax security aspects and will be useful to tax authorities in order to improve tax procedures.

Keywords: digitalisation; efficiency; operative management; tax payers; modelling (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ddj:fseeai:y:2022:i:1:p:171-176

DOI: 10.35219/eai15840409259

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