Financial Control Therapy in the Eradication of Undeclared Work and Tax Evasion

Alin Sergiu Ni?u () and Marcel Constantin ()
Additional contact information
Alin Sergiu Ni?u: Valahia University of Targoviste
Marcel Constantin: Valahia University of Targoviste

Acta Universitatis Danubius. OEconomica, 2022, issue 18(1), 257-264

Abstract: As forms of the black economy, undeclared work and tax evasion are topical issues that are the subject of governmental and non-governmental policies both nationally and internationally, treated from various angles and in the literature, because it has important implications and ramifications in the budget balance. and implicitly in everyday social life. The underground economy, which is mainly a feature of the market economy, is based on freedom not necessarily misunderstood but deliberately understood according to the pecuniary interest of actors operating in this type of undeclared economy, most often through well-behaved economic agents. fiscal and commercial that contravenes the rules of law, freedom that must be controlled in terms of the legality of activities. As a result, financial control through the forms and bodies that carry it out is very important, perhaps not in eradicating them as they should be, but at least in diminishing them.

Keywords: audit; financial control; economic crime; digitization; tax evasion (search for similar items in EconPapers)
Date: 2022
References: Add references at CitEc
Citations:

Downloads: (external link)
https://dj.univ-danubius.ro/index.php/AUDOE/article/view/1733/2087 (application/pdf)

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:dug:actaec:y:2022:i:1:p:257-264

Access Statistics for this article

More articles in Acta Universitatis Danubius. OEconomica from Danubius University of Galati Contact information at EDIRC.
Bibliographic data for series maintained by Daniela Robu ().