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Tax Evasion and Underground Economy: Challenges of the Contemporary World

Author

Listed:
  • Dragomir Lucia Mariana

    („Lucian Blaga” University of Sibiu, Faculty of Economic Science)

  • Varga Melinda

    („Lucian Blaga” University of Sibiu, Faculty of Economic Science)

  • Dragomir Constantin

    („Lucian Blaga” University of Sibiu, Faculty of Economic Science)

Abstract

This paper aims to present the dimensions, causes and consequences of negative phenomena such as tax evasion and underground economy. The present economic context, generated by the financial-economic world crisis aggravates these phenomena, which have a bad influence on the degree of taxation, amplifying the effects of the crisis.

Suggested Citation

  • Dragomir Lucia Mariana & Varga Melinda & Dragomir Constantin, 2011. "Tax Evasion and Underground Economy: Challenges of the Contemporary World," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 656-659, May.
    • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:656-659
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    More about this item

    Keywords

    globalisation; tax evasion; taxation; underground economy;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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