An Econometric Approach on Shadow economy in European countries
The present article investigates the relationship between shadow economy as a percentage of GDP, direct and indirect taxes, taxes centralized by the government, personal and corporate income taxes, value added taxes. The country sample encompasses EU-28 member states, alongside Iceland and Norway, w...
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| Format: | Article |
| Language: | deu |
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University of Oradea
2019-07-01
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| Series: | Annals of the University of Oradea: Economic Science |
| Subjects: | |
| Online Access: | http://anale.steconomiceuoradea.ro/volume/2019/n1/007.pdf |
| _version_ | 1828482928167878656 |
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| author | PETRIC Nicolae |
| author_facet | PETRIC Nicolae |
| author_sort | PETRIC Nicolae |
| collection | DOAJ |
| description | The present article investigates the relationship between shadow economy as a percentage of GDP, direct and indirect taxes, taxes centralized by the government, personal and corporate income taxes, value added taxes. The country sample encompasses EU-28 member states, alongside Iceland and Norway, while the period analyzed spans from 2004 until 2016. By means of four econometric models that took into consideration linear and nonlinear effects, analyses indicated that there was a strong relationship between shadow economy and fiscal pressure across all countries. |
| first_indexed | 2024-12-11T08:24:36Z |
| format | Article |
| id | doaj.art-c7d1c94534e942a3bcb1d644e9dcbfd7 |
| institution | Directory Open Access Journal |
| issn | 1222-569X 1582-5450 |
| language | deu |
| last_indexed | 2024-12-11T08:24:36Z |
| publishDate | 2019-07-01 |
| publisher | University of Oradea |
| record_format | Article |
| series | Annals of the University of Oradea: Economic Science |
| spelling | doaj.art-c7d1c94534e942a3bcb1d644e9dcbfd72022-12-22T01:14:34ZdeuUniversity of OradeaAnnals of the University of Oradea: Economic Science1222-569X1582-54502019-07-012817282An Econometric Approach on Shadow economy in European countriesPETRIC Nicolae0Babeş-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca, Romania The present article investigates the relationship between shadow economy as a percentage of GDP, direct and indirect taxes, taxes centralized by the government, personal and corporate income taxes, value added taxes. The country sample encompasses EU-28 member states, alongside Iceland and Norway, while the period analyzed spans from 2004 until 2016. By means of four econometric models that took into consideration linear and nonlinear effects, analyses indicated that there was a strong relationship between shadow economy and fiscal pressure across all countries.http://anale.steconomiceuoradea.ro/volume/2019/n1/007.pdfshadow economy; taxation; direct taxes; fiscal pressure; income tax; corporate tax. |
| spellingShingle | PETRIC Nicolae An Econometric Approach on Shadow economy in European countries Annals of the University of Oradea: Economic Science shadow economy; taxation; direct taxes; fiscal pressure; income tax; corporate tax. |
| title | An Econometric Approach on Shadow economy in European countries |
| title_full | An Econometric Approach on Shadow economy in European countries |
| title_fullStr | An Econometric Approach on Shadow economy in European countries |
| title_full_unstemmed | An Econometric Approach on Shadow economy in European countries |
| title_short | An Econometric Approach on Shadow economy in European countries |
| title_sort | econometric approach on shadow economy in european countries |
| topic | shadow economy; taxation; direct taxes; fiscal pressure; income tax; corporate tax. |
| url | http://anale.steconomiceuoradea.ro/volume/2019/n1/007.pdf |
| work_keys_str_mv | AT petricnicolae aneconometricapproachonshadoweconomyineuropeancountries AT petricnicolae econometricapproachonshadoweconomyineuropeancountries |