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Conceptual Sides Concerning the Inter-Conditionality amongst the Underground Economy and Taxation

Author

Listed:
  • Iancu Eugenia

    (Stefan cel Mare University, Suceava, Romania Faculty of Economics and Public Administration)

  • Cibotariu Irina-ªtefana

    (Stefan cel Mare University, Suceava, Romania Faculty of Economics and Public Administration)

Abstract

Since the taxation has practically represented a tool by which the state budget is provided, the tergiversation from their payment has become a phenomenon impregnated into the current economy. In this way, a major prejudice to the state budget is brought by the underground or unidentified economy. The weight of identified taxation tergiversation is much too low as comparing to the size of the total fiscal tergiversation, which includes the fiscal evasion of the underground economy, meaning the unidentified fiscal evasion. The underground economy has existed in all the countries of the world, in different percentages of GDP, and it is defined by the Belgian economist Pierre Pestieau as the assembly of the economic activities that are carried out outside the criminal, social or fiscal laws, or which are evading from the national accounts inventorying.

Suggested Citation

  • Iancu Eugenia & Cibotariu Irina-ªtefana, 2013. "Conceptual Sides Concerning the Inter-Conditionality amongst the Underground Economy and Taxation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1294-1298, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1294-1298
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    More about this item

    Keywords

    taxation; underground economy; fiscal politics; budgetary politics; public budget;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • 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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