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Tax Evasion - Between Legal And Illegal Mechanisms Of The Underground Economy


  • Corina Maria ENE

    () (Hyperion University, Bucharest)

  • Carmen Marilena UZLAU

    () (Hyperion University, Bucharest)

  • Mariana BALAN

    () (“Athenauem” University, Bucharest)


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 inventive, accessible and real alternatives. The effects of tax evasion are reflected directly on fiscal revenues and expenditures, competition, generating social dissatisfaction, inequity and tensions

Suggested Citation

  • Corina Maria ENE & Carmen Marilena UZLAU & Mariana BALAN, 2011. "Tax Evasion - Between Legal And Illegal Mechanisms Of The Underground Economy," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 24(4), pages 12-20, december.
  • Handle: RePEc:ath:journl:tome:24:v:4:y:2011:i:24:p:12-20

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    References listed on IDEAS

    1. Ronald Wintrobe, 2001. "Tax Evasion and Trust," UWO Department of Economics Working Papers 200111, University of Western Ontario, Department of Economics.
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    More about this item


    tax evasion; corruption; underground economy; tax burden;

    JEL classification:

    • E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements


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