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Theoretical Aspects Related To Tax Evasion, Coruption And Illegal Work-Elements Of The Architecture Of The Underground Economy

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  • Marian Cioboata

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

As different as the official economy, the sphere of unofficial activities escaping the statistical registration, avoiding the control of the public power is present in a more or a less extent in all the countries of the world enjoying a perennial existence. The underground economy is present where market restrictions exist. The underground economy does not have to be understood as a deviation from the overall economy, but also as its component, the activities which are not under the governmental regulation being considered underground. The article includes both a revision of the reference literature but also of the effects on the entire society. This papers aims to outline a synthesis of the theoretical and practical approaches regarding the phenomena associated with the underground economy, in the first part, and in the second it outlines some of the component activities of the underground phenomenon among which: fiscal evasion, illegalwork and corruption.

Suggested Citation

  • Marian Cioboata, 2019. "Theoretical Aspects Related To Tax Evasion, Coruption And Illegal Work-Elements Of The Architecture Of The Underground Economy," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(47), pages 79-90, December.
    • Handle: RePEc:aio:aucsse:v:2:y:2019:i:47:p:79-90
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    File URL: http://feaa.ucv.ro/annals/v2_2019/009.pdf
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    References listed on IDEAS

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    1. Stanislaw Gomulka, 1999. "Comparative Notes on Pension Developments and Reforms in the Czech Republic, Hungary, Poland and Romania," CASE Network Studies and Analyses 0182, CASE-Center for Social and Economic Research.
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      More about this item

      Keywords

      corruption; fiscal evasion; illegalwork; autonomous economy; ocult economy;
      All these keywords.

      JEL classification:

      • E24 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Employment; Unemployment; Wages; Intergenerational Income Distribution; Aggregate Human Capital; Aggregate Labor Productivity
      • E71 - Macroeconomics and Monetary Economics - - Macro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on the Macro Economy
      • O15 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Economic Development: Human Resources; Human Development; Income Distribution; Migration
      • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development

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