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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 7, Number 2, Year 2019| EVOLUTION OF TAX EVASION AND THE UNDERGROUND ECONOMY AT INTERNATIONAL AND NATIONAL PLAN | 
Download | | Author(s): Marian Socoliuc, Domnica Popovici, Mihaela - Ionela Socoliuc | | DOI: 10.4316/EJAFB.2019.726 | | Abstract: One of the main causes of the production of economic problems is the vastness of these phenomena, being encountered in most countries regardless of their level of development. Because they are not characteristic phenomena only to the contemporary world, they exist for all time, the limitation of the adverse consequences induced by them is sought, the elimination being practically impossible. The paper aims to show the characteristics of these phenomena that have a negative impact, both for Romania and for the other states. The data needed for the analysis are up-to-date and capture the characteristics of our country in relation to the other EU Member States. The research is quantitative, its purpose and role being to identify the level of tax evasion and the underground economy on the two plans (international and national). The main objective of the paper is to reflect the level, dynamics and evolution of tax evasion, as well as to determine the size of the unofficial economy, both in Romania and internationally. The research methodology involves conducting a study that involves identifying the level and evolution of tax evasion and the underground economy. The main result of the analysis is represented by the fact that the evolution of the two phenomena is alarming and that all the Member States are trying to diminish them and the effects they have on the whole economy. | | Keywords: Fraud; International Level; National Level; Tax Evasion; Underground Economy | References:
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