UNDERGROUND ECONOMY – A GROWING CHALLENGE FOR ECONOMY AND GOVERNMENTS

Alina Constanţa Cojan ()
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Alina Constanţa Cojan: Academy of Economic Studies

Journal of Information Systems & Operations Management, 2012, vol. 6, issue 1, 97-104

Abstract: This article outlines some of aspects characterizing the underground economy in general and some of the concerns and measures that may be taken at the level of governments for diminishing the effects of black economy. The main tool and the most economic one is stimulating voluntary compliance of taxpayers.

Keywords: underground economy; public finance; taxation; tax administration; taxpayers; voluntary compliance (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:rau:jisomg:v:6:y:2012:i:1:p:97-104

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