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The Tax Evasion And The Underground Economy In Romaniaempirical Analysis

Author

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  • TEODORESCU CRISTIAN DRAGOS

    (FACULTY OF ECONOMIC STUDIES,PETROLEUM-GAS UNIVERSITY, PLOIESTI, ROMANIA)

Abstract

Tax evasion is a complex social and economic phenomenon, typical of all social and political systems .From ancient times, people who paid taxes knowingly acted to limit or avoid the payments. This study traces the evolution of these phenomena during 2008 - 2012, starting from the official data issued by the Romanian or international specialized institutions. The first part of the study is a theoretical one, watching how the two concepts, namely tax evasion and underground economy are defined and presented in the economic literature. The second part is an empirical study of the evolution of tax evasion and the underground economy in Romania over a period of 5 years and their influences on budget revenues and GDP.

Suggested Citation

  • Teodorescu Cristian Dragos, 2015. "The Tax Evasion And The Underground Economy In Romaniaempirical Analysis," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 0, pages 114-117, July.
    • Handle: RePEc:cbu:jrnlec:y:2015:v:special:p:114-117
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