THEORETICAL ASPECTS RELATED TO TAX EVASION, CORUPTION AND ILLEGAL WORK-ELEMENTS OF THE ARCHITECTURE OF THE UNDERGROUND ECONOMY

• Main Authors: Marian Cioboata, Răzvan Șerban
• Format: Article
• Language: English
• Published: Universitatea din Craiova 2019-12-01
• Series: Annals of the University of Craiova: Economic Sciences Series
• Subjects: corruption; fiscal evasion; illegalwork; autonomous economy; ocult economy
• Online Access: http://feaa.ucv.ro/annals/v2_2019/008.pdf

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.