Die Staaten der Welt haben auf die Terroranschläge des 11. September 2001 und die nachfolgenden Militärschläge gegen Afghanistan unterschiedlich reagiert. In der Region Ost- und Südostasien waren die Staaten je nach Position im Gefüge der internationalen Beziehungen und je nach innerer...

The determinants of aggregate income-tax-evasion behaviour as reflected in the size of the underground economy in the US are analysed. These factors include the federal personal income tax rate, the social security tax rate, the federal corporation income tax rate, the public's dissatisfaction...

As a whole, this PhD thesis follows three research lines, namely: (1) the conceptual line - concerns the definition of the money laundering and terrorism financing phenomenon, the processes, mechanisms, stages and instruments of the laundering of illegally obtained fund; (2) the estimative line...

Unobserved economy indicates all the productive activities that are beyond the sources of the data normally used to implement National Accounts, thus compromising the comprehensiveness of GDP. This paper aims to survey the five areas that compose the unobserved economy: underground economy,...

This paper highlights the main features of the underground economy at the European level, laying the stress on Romania. The underground economy seems to have a major significance because important resources of the budget are “missed” by the state, with consequences for a decent standard of...

Romania is one of the countries where the underground economy is more manifested than in developed countries. The extent of the underground economy and informal employment in Romania has taken alarming proportions, which can threaten the macroeconomic and macro social balance. The unstable...

Given that 60 per cent of the global workforce is in the informal sector, this article develops a typology that classifies economies according to, firstly, where different countries sit on a continuum of informalization and, secondly, the character of their informal sectors. This is then applied...

This study tries to test the correlation between taxation and underground economy for the EU countries. In this regard based on panel data techniques (fixed and random effects) we use as fiscal determinants of underground economy the implicit tax rate on consumption, implicit tax rate on labour...

The fiscal evasion has existed, exists and will exist as long as the state and the tax will continue to exist, but its forms of manifestation are subject to structure changes and they improve over time. The fiscal evasion exists in all the countries, irrespective of their degree of development,...