IDEAS home Printed from https://ideas.repec.org/a/dug/actaec/y2009i1p173-177.html
   My bibliography  Save this article

General Considerations on Fiscal Evasion

Author

Listed:
  • Pripoaie Silviu

    (Danubius University of Galati)

  • Pripoaie Rodica

    (Danubius University of Galati)

Abstract

Analysis of performance of any economy involves the measurement and correlation of three basic elements: the rate of economic growth, the rate of inflation and unemployment rate. When the rate of growth (rate of real GDP) is high, the production of goods and services is growing and therefore increasing the number of jobs, decrease unemployment and raise living standards. If the economy is in recession phase, increasing fiscal pressure to ensure the necessary budgetary funds triggers complex economic mechanisms. Rules more strictly is that those who are not able to operate in the normal economy to slide towards the underground economy, and this not because he wants to tax evasion, but because they simply cannot cope with new regulations. It is widely accepted in economic theory and practice the idea that reliability scale macroeconomic indicators of a country is affected by size of underground economy and the various tests made so far on this subject, focusing either on the social aspect or the economic or moral, or emphasizes the illegal or the edge of legality. This has led to various studies in this area do not provide comparable data or provide data to the contrary. Worldwide were put in place, however, some calculation methods provided that applied the same country and same period, the results are rarely consistent, sometimes even in fundamentally different.

Suggested Citation

  • Pripoaie Silviu & Pripoaie Rodica, 2009. "General Considerations on Fiscal Evasion," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 1(1), pages 173-177, September.
  • Handle: RePEc:dug:actaec:y:2009:i:1:p:173-177
    as

    Download full text from publisher

    File URL: http://journals.univ-danubius.ro/index.php/oeconomica/article/view/86/83
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Feige,Edgar L. (ed.), 1989. "The Underground Economies," Cambridge Books, Cambridge University Press, number 9780521262309, October.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Georgeta Dragomir & Mariana Trandafir & Carmen-Marina Dragomir, 2011. "Comparative Analysis on Romanian Taxation in the European Context, as a Prerequisite for Tax Harmonization," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 4(4), pages 45-59, August.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Andrea Gebauer & Chang Woon Nam & Rüdiger Parsche, 2006. "VAT Evasion and Its Consequences for Macroeconomic Clearing in the EU," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(4), pages 462-487, February.
    2. Busato; Francesco & Bruno Chiarini & Vincenzo di Maro, 2005. "Directional Congestion and Regime Switching in a Long Memory Model for Electricity Prices," Economics Working Papers 2005-19, Department of Economics and Business Economics, Aarhus University.
    3. repec:ces:ifodic:v:14:y:2017:i:4:p:19267788 is not listed on IDEAS
    4. Friedrich Schneider & Robert Klinglmair, 2004. "Shadow economies around the world: what do we know?," Economics working papers 2004-03, Department of Economics, Johannes Kepler University Linz, Austria.
    5. James Alm & Abel Embaye, 2013. "Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006," Working Papers 1303, Tulane University, Department of Economics.
    6. Nicolini, Juan Pablo, 1998. "Tax evasion and the optimal inflation tax," Journal of Development Economics, Elsevier, vol. 55(1), pages 215-232, February.
    7. Athanasios Lapatinas & Anastasia Litina & Eftichios Sophocles Sartzetakis, 2014. "Is Abatement Effective in the Presence of Corruption? A Theoretical Exploration," DEM Discussion Paper Series 14-29, Department of Economics at the University of Luxembourg.
    8. Friedrich Schneider, 2012. "The Shadow Economy and Tax Evasion: What Do We (Not) Know?," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 13(02), pages 03-12, July.
    9. Bruno Frey & Friedrich Schneider, 2000. "Informal and underground economy," Economics working papers 2000-04, Department of Economics, Johannes Kepler University Linz, Austria.
    10. Schneider, Friedrich G., 2007. "Shadow Economies and Corruption All Over the World: New Estimates for 145 Countries," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 1, pages 1-66.
    11. Schneider Friedrich & Hametner Bettina, 2014. "The Shadow Economy in Colombia: Size and Effects on Economic Growth," Peace Economics, Peace Science, and Public Policy, De Gruyter, vol. 20(2), pages 1-33, April.
    12. Schneider Friedrich, 2015. "Schattenwirtschaft und Schattenarbeitsmarkt: Die Entwicklungen der vergangenen 20 Jahre," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 16(1), pages 3-25, March.
    13. Schneider Friedrich & Buehn Andreas, 2017. "Shadow Economy: Estimation Methods, Problems, Results and Open questions," Open Economics, De Gruyter, vol. 1(1), pages 1-29, March.
    14. Ahmed Gulzar & Novaira Junaid & Adnan Haider, 2010. "What is Hidden in the Hidden Economy of Pakistan? Size, Causes, Issues, and Implications," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 49(4), pages 665-704.
    15. Larrivee, John & Shaffer, Ron E., 2007. "Understanding the Local Unrecorded Economy: Informal Work and Home Production in Non-Metropolitan Wisconsin," Journal of Regional Analysis and Policy, Mid-Continent Regional Science Association, vol. 37(2), pages 1-17.
    16. Friedrich Schneider & Andreas Buehn & Claudio E. Montenegro, 2011. "Shadow Economies All Over the World: New Estimates for 162 Countries from 1999 to 2007," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 1, Edward Elgar Publishing.
    17. R.J. Cebula, 1998. "Determinants of aggregate income-tax-evasion behaviour: the case of US," BNL Quarterly Review, Banca Nazionale del Lavoro, vol. 51(206), pages 273-290.
    18. Christoforos Andreou & Elena Andreou & Stephanie Michael & George Syrichas, 2021. "The Shadow Economy in Cyprus: Evidence from the Electricity Consumption and Currency Demand Methods," Cyprus Economic Policy Review, University of Cyprus, Economics Research Centre, vol. 15(1), pages 46-74, June.
    19. Athanasios Lapatinas & Anastasia Litina & Eftichios S. Sartzetakis, 2011. "Corruption and Environmental Policy: An Alternative Perspective," Working Papers 2011.23, Fondazione Eni Enrico Mattei.
    20. Frederiksen, Anders & Graversen, Ebbe Krogh & Smith, Nina, 2005. "Tax evasion and work in the underground sector," Labour Economics, Elsevier, vol. 12(5), pages 613-628, October.
    21. Porter, Richard D. & Weinbach, Gretchen C., 1999. "Currency ratios and U.S. underground economic activity," Economics Letters, Elsevier, vol. 63(3), pages 355-361, June.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dug:actaec:y:2009:i:1:p:173-177. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Daniela Robu (email available below). General contact details of provider: https://edirc.repec.org/data/fedanro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.