Conceptual Sides Concerning the Inter-Conditionality amongst the Underground Economy and Taxation

Eugenia Iancu and Cibotariu Irina-ªtefana ()
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Cibotariu Irina-ªtefana: Stefan cel Mare University, Suceava, Romania Faculty of Economics and Public Administration

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 1, 1294-1298

Abstract: Since the taxation has practically represented a tool by which the state budget is provided, the tergiversation from their payment has become a phenomenon impregnated into the current economy. In this way, a major prejudice to the state budget is brought by the underground or unidentified economy. The weight of identified taxation tergiversation is much too low as comparing to the size of the total fiscal tergiversation, which includes the fiscal evasion of the underground economy, meaning the unidentified fiscal evasion. The underground economy has existed in all the countries of the world, in different percentages of GDP, and it is defined by the Belgian economist Pierre Pestieau as the assembly of the economic activities that are carried out outside the criminal, social or fiscal laws, or which are evading from the national accounts inventorying.

Keywords: taxation, underground economy, fiscal politics, budgetary politics, public budget (search for similar items in EconPapers)
JEL-codes: E62 H21 H26 (search for similar items in EconPapers)
Date: 2013
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