The paper investigates the biunivoque relationship between shadow economy (s) and tax evasion (t), considering a panel data-series, from 1997 to 2005, in the case of European Union 27 (E.U.27) countries. The empirical results show that: (1) A positive 1% impulse in s determines a strong...

According to Lall (1997), the FDI are strongly interconnected with a series of variables, such as: economic conditions (markets, natural resources, competitiveness), host country policies (macro policies, private sector, trade and industry, FDI policies), as well as MNE strategy (risk...

According to Lall (1997), the FDI are strongly interconnected with a series of variables, such as: economic conditions (markets, natural resources, competitiveness), host country policies (macro policies, private sector, trade and industry, FDI policies), as well as MNE strategy (risk...

According to Lall (1997), the FDI are strongly interconnected with a series of variables, such as: economic conditions (markets, natural resources, competitiveness), host country policies (macro policies, private sector, trade and industry, FDI policies), as well as MNE strategy (risk...

This paper is studying the impact of taxes and social contributions on the economic growth. We have development a model of economic growth under the incidence of tax revenues, using econometrical analysis (the Pool Data Model). With this mathematical relation we have quantified the connections...

This paper is studying the impact of taxes and social contributions on the economic growth. We have development a model of economic growth under the incidence of tax revenues, using econometrical analysis (the Pool Data Model). With this mathematical relation we have quantified the connections...

The fiscal policies in the contemporaneous economic systems heavy influence both the real and nominal sectors. These effects could be located at the primary distribution of the social resources as will as at level their redistribution one. The aims of this paper are: (1) to review the literature...

The shadow economy is represented by the whole economic activities which are realized at the border of the criminal laws, social laws or fiscal laws or which are skipping (massive) from the inventory of national accounts. The paper is intended to quantify and analyze the impact of the shadow...

This paper represents a continuation of a previous paper, Mutaşcu & Dima (2005), where we demonstrated the “abnormal” behavior that local authority from Romania is manifesting regarding the subventions received from the central budget. In accord with public choice theory, exist an...

In the last years, the fiscal harmonization among the European Union members has become a pillar of economic integration and of fiscal and financial stability in the European area. The institutional changes, the semi-failure of the “old” Stability and Growth Pact as well as the recent waves...