摘要：AbstractThe burden of taxation and social security levels are combined with rising activities of the state regulatory. Fiscal and social policies in the current economic times are becoming one of the most important formal driving forces controlling the shadow economy levels in EU. Spearman's correlational coefficients connections between changes of the social contributions, along with its benefits, tax burden structure elements (% of GDP ratio) are used to discern impact for the shadow economy's level and the aim is to examine the relationship between this type of economy and tax system input factors influence in EU countries, with different level of economic development, groups.
关键词：GDP;taxes;shadow economy;tax and social security burden;government regulation.
