This study tries to test the correlation between taxation and underground economy for the EU countries. In this regard based on panel data techniques (fixed and random effects) we use as fiscal determinants of underground economy the implicit tax rate on consumption, implicit tax rate on labour...

The present article shows some aspects regarding black and gray labor, components of underground economy in Romania and the way the work legislation and the ones called upon to apply it intend to contribute to fighting this phenomenon. Fiscal pressure is, in fact, the degree of taxation, i.e....

Tax evasion, special component of the underground economy is an economic and social phenomenon whose size has grown in all countries. Tax evasion and has appeared with the state and tax laws. Its cover area is extended to all taxes. It actually aims to minimize taxation through the use of...