Achim, Monica Violeta; Mirza, Nawazish; Vaidean, … - 2023
contributions, upon the shadow economy. For this purpose, a panel dataset analysis of the 27 European Union (EU) Member States is … contributions among the new EU members compared to the old ones. For direct taxes, the threshold beyond which the level of shadow … economy increases is 2.61 times lower for new EU countries than for the old countries. In addition, both for the new and old …