Tax Evasion and Underground Economy: Challenges of the Contemporary World

Dragomir Lucia Mariana (), Varga Melinda and Dragomir Constantin
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Dragomir Lucia Mariana: „Lucian Blaga” University of Sibiu, Faculty of Economic Science
Varga Melinda: „Lucian Blaga” University of Sibiu, Faculty of Economic Science
Dragomir Constantin: „Lucian Blaga” University of Sibiu, Faculty of Economic Science

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 656-659

Abstract: This paper aims to present the dimensions, causes and consequences of negative phenomena such as tax evasion and underground economy. The present economic context, generated by the financial-economic world crisis aggravates these phenomena, which have a bad influence on the degree of taxation, amplifying the effects of the crisis.

Keywords: globalisation; tax evasion; taxation; underground economy (search for similar items in EconPapers)
JEL-codes: E62 H26 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:11:y:2011:i:1:p:656-659

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