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The role of specific legislation in combating undeclared work and its socio-economic effects

Author

Listed:
  • Baciu Iacob

    (Dimitrie Cantemir Christian University, Faculty of Touristic and Commercial Management, Bucharest, Romania)

Abstract
The present article shows some aspects regarding black and gray labor, components of underground economy in Romania and the way the work legislation and the ones called upon to apply it intend to contribute to fighting this phenomenon. Fiscal pressure is, in fact, the degree of taxation, i.e. the extent to which taxpayers as a whole, society, economy, bear - to the results obtained from their work - taxes as compulsory levies and charges imposed by the legal State. Tax burden is the ratio of the sum of all taxes, social contributions and other samples containing the tax collected from central or local level, and aggregate macroeconomic indicators (GDP, GNP, national income).

Suggested Citation

  • Baciu Iacob, 2011. "The role of specific legislation in combating undeclared work and its socio-economic effects," The Annals of Dimitrie Cantemir Christian University. Economy, Commerce and Tourism Series, Faculty of Management in Tourism and Commerce Bucharest, "Dimitrie Cantemir" Christian University, Bucharest, Romania, vol. 3(1), pages 70-77, June.
  • Handle: RePEc:dcc:adcect:v:3:y:2011:i:1:p:70-77
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    More about this item

    Keywords

    underground economy; work legislation; tax burden; taxes; fiscality;
    All these keywords.

    JEL classification:

    • H89 - Public Economics - - Miscellaneous Issues - - - Other
    • K40 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - General

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