Financial Control Therapy in the Eradication of Undeclared Work and Tax Evasion
As forms of the black economy, undeclared work and tax evasion are topical issues that are
the subject of governmental and non-governmental policies both nationally and internationally, treated
from various angles and in the literature, because it has important implications and ramifications in the
budget balance. and implicitly in everyday social life. The underground economy, which is mainly a
feature of the market economy, is based on freedom not necessarily misunderstood but deliberately
understood according to the pecuniary interest of actors operating in this type of undeclared economy,
most often through well-behaved economic agents. fiscal and commercial that contravenes the rules of
law, freedom that must be controlled in terms of the legality of activities. As a result, financial control
through the forms and bodies that carry it out is very important, perhaps not in eradicating them as they
should be, but at least in diminishing them.
Communication from the Commission to the Council, the European Parliament, the European
Economic and Social Committee and the Committee of the Regions. (n.d.). Retrieved from Accelerating
the fight against undeclared work, p.1 COM/2007/0628 final: https://eurlex.
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electronic signature, accompanied by the electronic time stamp or qualified electronic time stamp and
the qualified electronic seal of the employer in the field of labor relations, and for amending and
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