Approaches to the Determination of the Underground Economy Component by Methods of Budget Execution Management Through Statistical Analysis in Romania
| Autor: | Cristian MIRICA, Angela Eliza MICU, Valentin Marian ANTOHI, Monica Laura ZLATI |
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| Jazyk: | angličtina |
| Rok vydání: | 2022 |
| Předmět: | |
| Zdroj: | Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, Vol 28, Iss 1, Pp 171-176 (2022) |
| Druh dokumentu: | article |
| ISSN: | 15840409 1584-0409 |
| DOI: | 10.35219/eai15840409259 |
| Popis: | In this article we propose to carry out an impact study on the construction and execution of the general consolidated budget of Romania for the period 2017-2021 through a critical approach to measure the level of financial security starting from the redistribution of tax burden within the budget construction and execution stages in order to highlight the underground economy component based on segregation and statistical analysis of budget revenues constituent elements. The used methodology includes data consolidation techniques, dynamic analysis and econometric modelling using specialised statistical software. The study results will capture the vulnerability aspects of the underground economy and the tax security aspects and will be useful to tax authorities in order to improve tax procedures. |
| Databáze: | Directory of Open Access Journals |
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