文章基本信息

标题：Approaches to the Determination of the Underground Economy Component by Methods of Budget Execution Management Through Statistical Analysis in Romania
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作者：Cristian MIRICA ; Angela Eliza MICU ; Valentin Marian ANTOHI 等
期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2022
卷号：28
期号：1
页码：171-176
DOI：10.35219/eai15840409259
语种：English
出版社：Dunarea de Jos University of Galati
摘要：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.