Защо размерът на сивата икономика варира между държавите
Автори- Георги Илиев
Икономически университет - Варна
Ключови думи
сива икономика, укриване на доходи, институционална ефективност, данъчно бреме, порочен кръг
Резюме
This study examines the shadow economy as a macroeconomic and institutional phenomenon that varies across countries. The main objective is to explain these differences by analyzing factors such as tax burden, institutional quality, regulatory environment, and labor market conditions. The study highlights the lack of a unified definition, with the shadow economy most commonly understood as legal activities deliberately concealed from public authorities. The analysis shows that it leads to an underestimation of real GDP and is measured through direct, indirect, and mixed methods. It is found that its share is lower in developed countries, while in less developed economies it often plays a compensatory role. In conclusion, the size of the shadow economy is determined by the interaction between economic incentives and institutional factors.
Страници: 14
DOI: https://doi.org/10.58861/tae.grdier.2026.05
