摘要：The assessment of Romanian underground economy size, causes and consequences became, after 1989, major concerns for the national economic theory and practice. The underground economy developed during the transition process, infl uencing at a high extent the development of certain activity sectors and the economic environment of certain development regions of Romania. Among the most important subjects negotiated with the European Union in order to fi nalise the accession process, the fi les concerning “Fighting against tax evasion” and “Reform of fi scal system and policy” included important instruments aiming at the reduction of underground economy size and at the economic and social development of Romania. Within the national economic approach, an explanation of underground economy size was the high level of taxes. In view to assess the underground economy size and dynamics, several indirect methods exist at macroeconomic level, the most important being: the monetary approach and the implicit labour supply method, relying on the statistical information provided by the National Accountancy, as well as some methods concerning energy consumption, a.s.o. Most of times, the results obtained based on these methods are quite different. In case of Romania, the fi gures range between 20% and 45% of GDP. The lowest value is determined based on the Energy consumption method (Enste and Schneider, 2000),while the highest, over 45%, is assessed through the Monetary method (French, Balaita and Ticsa, 1999). The fi gures supplied by the Romanian National Institute of Statistics, which are based on the National Accounts methodology, raised from about 5% in 1992, to about 20% in 2001; it should be mentioned that this growth is mainly due to the changes in compilation methodology. For the precise assessment of underground economy size, we consider that the estimated level of self-consumption in households from rural area should be also taken into account. Under these circumstances, the level of underground economy in Romania is about 25-28% of total activity volume in national economy.
关键词：informal economy; monetary approach; implicit labour supply;disparities analysis; econometric analysis; underground labour and fi scal fraud.
