期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2020
卷号：26
期号：3
页码：70-74
语种：English
出版社：Dunarea de Jos University of Galati
摘要：In last years, the phenomenon of tax evasion has grown significantly, with serious repercussions on the national economy. In this sense, the emergence of limited liability companies has favored a favorable environment for offenses with particularly adverse consequences both economically and socially. Therefore, tax evasion is the non-fulfillment of tax obligations by taxpayers. The shadow economy is one of the phenomena that influences the development of a country, with a negative effect on the economic and social development of that country. Lack of transparency, poor monitoring, and other causes have led to an increase in tax evasion from one year to the next. All these led Romania among the European states with the highest level of shadow economy. In this paper we analyzed the dimensions of Romania's shadow economy in the period 2009-2019.
