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Approaches to the Determination of the Underground Economy Component by Methods of Budget Execution Management Through Statistical Analysis in Romania

Author

Listed:
  • Cristian MIRICA

    (Dunarea de Jos University of Galati, Romania)

  • Angela Eliza MICU

    (Ovidius University of Constanta, Romania)

  • Valentin Marian ANTOHI

    (Dunarea de Jos University of Galati, Romania. Transilvania University of Brasov, Romania)

  • Monica Laura ZLATI

    (Stefan cel Mare University of Suceava, Romania)

Abstract

In this article we propose to carry out an impact study on the construction and execution of the general consolidated budget of Romania for the period 2017-2021 through a critical approach to measure the level of financial security starting from the redistribution of tax burden within the budget construction and execution stages in order to highlight the underground economy component based on segregation and statistical analysis of budget revenues constituent elements. The used methodology includes data consolidation techniques, dynamic analysis and econometric modelling using specialised statistical software. The study results will capture the vulnerability aspects of the underground economy and the tax security aspects and will be useful to tax authorities in order to improve tax procedures.

Suggested Citation

  • Cristian MIRICA & Angela Eliza MICU & Valentin Marian ANTOHI & Monica Laura ZLATI, 2022. "Approaches to the Determination of the Underground Economy Component by Methods of Budget Execution Management Through Statistical Analysis in Romania," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 171-176.
    • Handle: RePEc:ddj:fseeai:y:2022:i:1:p:171-176
    DOI: 10.35219/eai15840409259
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    References listed on IDEAS

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    1. Gabriela Victoria Anghelache & Mirela Panait & Radu – Titus Marinescu, 2017. "Analysis model of financial placements and budget execution of Romania in 2016," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 65(1), pages 93-105, January.
    2. Seong-ho Jeong & Youngmin Oh, 2019. "New development: Lessons and recommendations from South Korea’s experiences with integrated financial management information systems," Public Money & Management, Taylor & Francis Journals, vol. 39(8), pages 599-601, November.
    3. Cicatiello, Lorenzo & De Simone, Elina & Ercolano, Salvatore & Gaeta, Giuseppe Lucio, 2021. "Assessing the impact of fiscal transparency on FDI inflows," Socio-Economic Planning Sciences, Elsevier, vol. 73(C).
    4. Laurentiu Dumitru ANDREI & Petre BREZEANU, 2019. "Optimizing the Financial Structure of the State Treasury in Romania," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(2), pages 180-195, June.
    Full references (including those not matched with items on IDEAS)

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