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...

This article presents the debt crisis in eurozone, which is the result of a concept error of the Economic and Monetary Union. The situation has become critical for countries such as Greece, Portugal, Ireland, Spain. The duality that characterizes nowadays the financial aspect of the European...

The actual economic crisis has a major impact on the underground economy because of tax burden increase especially. This study realizes an analysis of the major implications of the economic crises on the size and the consequences of the underground activities. Also we try to reveal the...

This paper tries to examine the impact of the fiscal policy on volatility inflation in Romania. Starting from previously studies which demonstrates a correlation between the fiscal measures and inflation this study is testing this impact on the economic crises context. For realizing this study...

The purpose of this study is to identify the major determinants of tax havens in the actual economic context. The development of tax havens was favored by some factors at macroeconomic level, but also by tax noncompliance behavior of individuals who are seeking different ways to avoid taxation....

This paper provides an analysis of the role played by fiscal rules and the shadow economy on the evolution of public debt. Thus, we investigate the effectiveness of fiscal rules in limiting the level of indebtedness considering the presence of a shadow economy for 194 advanced, emerging, and...

This paper tries to evaluate the situation of the fiscal revenues in Romania in the context of economic and financial crisis, because the fiscal revenues are the major source of financing the public expenditure. The evolution of the level of fiscal revenue is very important because maintain the...