This paper approaches the theme of social security within European Union, by referring to the social protection models, social contributions, social allowances, and associated risks. The question of social security systems coordination in the EU is also addressed within this study, representing...

This study approaches the theme of shadow economy with special attention on tax evasion within European Union. Our aim is to highlight the dynamics of tax evasion, its causes and effects. The possibilities and mostly the difficulties to quantify the tax evasion are emphasized. Tax burden is...

The present study has both a theoretical and empirical approaches. Models of labor taxation, key concepts and implications upon the unemployment rate are highlighted to fixe the theoretical background. The case study firstly consists in analyzing indicators like tax wedge, personal income tax...