Tax Evasion - the Main Component of the Underground Economy Matrix in Romania

Elena Condrea ()

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 2, 237-242

Abstract: According to financial analyzes conducted by the facilitated institutions, tax evasion is the main component of the underground economy matrix and one of the major crimes which generates "dirty money". The assessment of tax evasion is quite difficult. We may, in fact, talk about estimating the discovered or identified tax evasion (either as a share of GDP or as a share of tax revenues of the Consolidated national public budget - BGC); actually, the registered tax evasion is much higher. In this paper we have tried to highlight some of the causes and factors that determine and influence both tax evasion and some particularities of the registered Romanian tax evasion. Moreover, we presented the values determined for tax evasion identified during 2000-2010. Quality, long time considered like a mean, especially an industrial one, changed.

Keywords: tax evasion; fiscal fraud; underground economy (search for similar items in EconPapers)
JEL-codes: E26 E62 M40 M41 (search for similar items in EconPapers)
Date: 2011
References: Add references at CitEc
Citations:

Downloads: (external link)
http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/volum2011p2.pdf (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:ovi:oviste:v:xi:y:2011:i:9:p:237-242

Access Statistics for this article

Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela

More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela ().