Financial Control Therapy in the Eradication of Undeclared Work and Tax Evasion

Authors

  • Alin Sergiu Nitu Valahia University of Targoviste
  • Marcel Constantin Valahia University of Targoviste

Abstract

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.

References

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.

europa.eu/LexUriServ/LexUriServ.do?uri= CELEX:52007DC 0628:ro:HTML.

ec.europa.eu. (n.d.). Retrieved from https://ec.europa.eu/info/sites/default/files/file_import/europeansemester_

thematic-factsheet_ undeclared-work_ro.pdf.

Hart, K. (1970). Small scale entrepreneurs in Ghana and development planning. Journal of

Development Studies, 6, 104-120.

Ionescu, B. Ș., Cristina, P., & Tudoran, L. (2014). Cloud Accounting - a technology that can change

the accounting profession in Romania. Financial Audit Magazine, C.A.F.R., No. 2, 3.

Oxford Dictionaries. (n.d.). Retrieved from

https://ro.oxforddictionaries.com/definition/economie_subterana.

Romanian Association of Information and Communication Technology Directors. (2014). Financial

Audit Magazine, No. 2.

Emergency Ordinance no. 36 of 5 May 2021 on the use of the advanced electronic signature or qualified

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

supplementing regulations.

Downloads

Published

2022-04-20

How to Cite

Nitu, A. S., & Constantin, M. (2022). Financial Control Therapy in the Eradication of Undeclared Work and Tax Evasion. Acta Universitatis Danubius. Œconomica, 18(1). Retrieved from https://dj.univ-danubius.ro/index.php/AUDOE/article/view/1733

Issue

Section

Economic Development, Technological Change, and Growth