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The Size of Shadow Economy in the EU : A study of Undeclared Work, Bribery and Tax Evasion in 2013Vargas Balladares, Leslie, Vidovic, Nikolina January 2017 (has links)
Purpose: The purpose is to investigate the size of the shadow economy within the EU, by studying undeclared work, bribery and tax evasion in 28 Member States in 2013, and answer the question how to better combat shadow economy. Research design: The study is a quantitative research as it uses data from existing surveys and a report. The collected data is analyzed by multiplying the number of respondents with the percentage of the issue in each Member State. Calculating all three issues for 28 Member States presents the size of the shadow economy in the EU in 2013. Findings: Research has found that shadow economy is present within the EU. The study shows that the size of shadow economy in 2013 is 17,6 %. Amongst the three issues, tax evasion was more extensive than the other two issues. Besides regulation, there are other considerable factors that contribute to the gap in the shadow economy. The findings show that EU has taken measures to combat these issues. However, the study finds other measures to be needed to combat shadow economy. Contribution: This study contributes to the research of shadow economy within the EU by focusing on three issues: undeclared work, bribery and tax evasion. The study is supposed to raise awareness to not neglect the issues but rather combat them in a cross-border effort as shadow economy is not only affecting each Member States at national level but also at EU-level.
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Trois essais sur les réponses individuelles aux allocations chômage et à la fiscalité / Three essays on individual responses to taxation systems and benefitsAït Bihi Ouali, Laïla 03 December 2018 (has links)
Cette thèse consiste en trois essais sur les réponses des individus aux systèmes fiscaux et à la taxation. Le premier chapitre, "Partial Unemployment Insurance and Hour Decisions", mesure l'impact des incitations contenues dans le programme d'activité réduite. L'activité réduite (AR) permet aux chômeurs qui travaillent de garder leurs allocations chômage sous conditions. Nous exploitons comme quasi-expérimentation la réforme de 2006 en France, qui consiste en une baisse de 20% du seuil horaire. La réforme a significativement augmenté la probabilité conditionnelle de choisir une AR peu intensive. Le second chapitre, "Potential Drivers of Undeclared Work", explore les déterminants potentiels de l'activité dissimulée en France et en Europe. Cette étude utilise une enquête pilote examinant les comportements d'activité dissimulée des ménages en France (EPMF). Nos résultats montrent que l'hétérogénéité individuelle (la perception de l'entourage, les sanctions et les valeurs civiques) sont positivement corrélées à l'activité dissimulée. A l'aide d'une enquête semblable, nous obtenons des résultats comparables au niveau européen. Le troisième chapitre, "Top-income tax avoidance and preferences for redistribution: Evidence from the Panama Papers" explique l'impact des scandales sur les préférences pour la redistribution. Les Panama Papers sont utilisés comme quasi-expérimentation: ce scandale exogène a mis en lumière les comportements d'optimisation fiscale des ménages. Après le scandale, les individus sont plus en faveur des politiques de redistribution: les scandales financiers encouragent une mise à jour de la perception des inégalités. / This dissertation gathers three essays on behavioral responses to fiscal systems and benefits.The first chapter, ``Partial Unemployment Insurance and Hour Decisions", measures how financial incentives in Partial Unemployment Insurance (PUI) programs affect job uptake. PUI programs allow jobseekers to keep their benefits when working if the job abides by eligibility conditions. We exploit as a quasi-experiment the 2006 French PUI reform consisting in a decrease in the hour threshold. The main finding is that the reform significantly increased the conditional probability to take up a PUI job below the new hour threshold. A narrowed benefit availability contributes to a decline in worked hours for PUI claimants.The second chapter, ``Potential Drivers of Undeclared Work", investigates undeclared work in France and Europe. This study exploits a unique pilot survey on supply and demand of households. We find that the social circle, autoestimated risk and sanctions and civic values are strongly correlated with undeclared work. Individual heterogeneity adds up but is not substitutable to standard socio-demographic variables. Using the Eurobarometer survey, we find comparable estimates at the European level.The third chapter, ``Top income tax evasion and redistribution preferences: Evidence from the Panama Papers" attempts to explain changes in perceived inequality after worldwide fiscal scandals. I exploit as an exogeneous shock the 2016 Panama Papers scandal revealing top-income households' tax avoidance. I find that, post-scandal, stated preferences for redistribution strongly increases. Using additional data, I find consistent results at the European level.
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Nelegalaus darbo kontrolės efektyvumo problema Lietuvoje / Undeclared work control efficiency problem in LithuaniaGudonis, Nerijus 03 June 2014 (has links)
Magistro baigiamajame darbe išanalizuota ir įvertinta esama situacija Lietuvos nelegalaus darbo kontrolės efektyvumo srityje ir numatytos šių problemų sprendimo kryptis. Pirmojoje darbo dalyje nagrinėjamos nelegalaus darbo atsiradimo priežastys. Analizuojami legalaus ir nelegalaus darbo probleminiai aspektai, nelegalaus darbo formavimosi aspektai. Antrojoje darbo dalyje analizuojama nelegalaus darbo reiškinių kontrolės problema Europos Sąjungoje, vertinamos Lietuvos nelegalaus darbo apimtys ir nelegalaus darbo kontrolės sistema. Trečiojoje dalyje analizuojamas nelegalaus darbo kontrolės efektyvumas Lietuvoje, atliekant Lietuvos Valstybinės darbo inspekcijos nelegalaus darbo kontrolės efektyvumo ekspertinį tyrimą, pristatomos nelegalaus darbo kontrolės efektyvumo problemos Lietuvoje sprendimo kryptys. / In Master's thesis there analyzed and evaluated the current situation of the undeclared work control efficiency in Lithuania. The problem – solving directions are specified. In first main part of the thesis there are researched emerge causes of the undeclared work. Analyzed legal and illegal work problematic aspects, undeclared work formation aspects. In the second part of the thesis there are analyzed undeclared work phenomena control problem in the European Union, assessed undeclared work volume and undeclared work control system in Lithuania. In the third part of the thesis analyzed undeclared work control efficiency in Lithuania. Trying to find out the undeclared work efficiency problems, was made an expert survey of the Lithuanian State Labor Inspectorate and finally presented problem – solving directions of the undeclared work control efficiency Lithuania.
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La fraude en droit de la protection sociale / Social security fraudZarli Meiffret Delsanto, Kristel 15 December 2016 (has links)
Le déficit des finances sociales a légitimé le développement d’un arsenal de lutte contre la fraude. La répression pénale traditionnelle, hétérogène et peu mobilisée, s’articule désormais avec une nouvelle répression administrative. Leur complémentarité offre une réponse proportionnée à la gravité des manquements constatés, sans sacrifice des droits des usagers grâce à l’emprise des principes du droit punitif. Les moyens de détection des organismes sont également adaptés pour appréhender la diversité des situations frauduleuses. Les organismes de recouvrement comme les organismes prestataires sont impliqués. Progressivement, les prérogatives générales de contrôle des acteurs convergent et sont renforcées, parfois au détriment des garanties des usagers. À ce titre, le droit du contrôle URSSAF devrait servir de modèle. Les croisements d’informations sont multipliés pour permettre une détection des fraudes et emporter, plus largement, une modernisation du fonctionnement des organismes conciliable avec les droits des usagers. Ce droit de la lutte contre la fraude est avant tout commandé par un souci de protection des finances sociales. Pour autant, la protection des ressources et les droits usagers pourraient, sous la vigilance des juges, ne plus être opposés, au prix de quelques évolutions. En particulier, une définition unitaire de la fraude sociale paraît nécessaire puisque la sécurité juridique des usagers et la cohérence du dispositif en dépendent / The profound deficit of social finance has legitimised the development of an arsenal against fraud. Traditional penal sanctions, which are partially harnessed, now interact with administrative sanctions. Their complementarity offers a proportionate response. This diversification of enforcement policy does not however bring into question the rights of users due to the influence of the principles of punitive law. The social security bodies’ means of detection are also suited to handling the variety of fraudulent situations. Debt recovery agencies as well as social security bodies providing services are involved. The provider bodies now assume their part in the monitoring of the issuing of benefits. Controls are indeed no longer just for debt recovery agencies. Gradually, the general prerogatives of controls have converged and have been reinforced, sometimes to the detriment of the guarantees of users .The legislative tools in favor of cross-referencing information have multipled to increase the means of detection. If in particular they pose legal bases that are useful in detecting network frauds, they also entail, on a wider scale, a modernisation of the functioning of the organisations that is compatible with the rights of users. Ultimately, at the cost of a few developments, ressource protection and user rights may, under the supervision of judges, no longer be opposed. In the meantime, they are reconcilable, if not completely reconciled. In particular, a single definition is necessary since the legal security of users and consistency of the mechanism depends upon it
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Between Guardian and Punisher : The Role of the German Inspectorate Finanzkontrolle Schwarzarbeit for Migrant WorkersSeitz, Tobias January 2022 (has links)
Many in Germany argue that the minimum wage and other protective provisions for migrant workers will only be effective when workplace inspections by the enforcement body "Finanzkontrolle Schwarzarbeit" (FKS) are stepped up. For this reason, a novel cooperation agreement between the FKS and migrant workers' counseling offices has been signed, in June 2021. This step is informed by the FKS' public image of being a guardian of the minimum wage and of victims of labor exploitation. The hypothesis of this thesis is that the argument of more inspections lead to less exploitation is oversimplified. Therefore, it explores the role that the FKS has for migrant workers in more detail by using regime theory and a methodological approach informed by ethnographic border regime analysis. An analysis of the FKS' formal duties codified in the law reveals its ambivalent character. Especially the concept of unlawful employment serves as an umbrella term that conflates protective as well as punitive provisions for migrant workers. In eleven qualitative interviews, FKS officers and migrant workers' counselors mostly rejected the FKS' image as a "workers' protection squad". Instead, they think that the FKS only served the interests of the state. As a consequence, exploited workers have no immediate benefit from FKS inspections, and sometimes even experience heavy detriments like the loss of their job, housing, or unpaid wages. The most severe consequences, like expulsions or deportations, result from violations of the Residence Act. For these reasons, counselors reacted differently to the new cooperation agreement. While most counselors have strong reservations or even refuse to work with law enforcement bodies, others have found ways to cooperate without putting their clients at risk. For such successful cooperation it is crucial that FKS officers take workers' and counselors' needs seriously and adapt their routines and protocols in order to instill trust. Under the current legal and institutional configuration, increasing the number of FKS inspections is not pertinent to combat the exploitation of migrant workers. The argument that vulnerabilities of migrant workers emerge from a lack of enforcement is blinding out the fact that the enforcement of labor law itself produces vulnerabilities. Institutions tasked with the enforcement of protective provisions, must not be tasked with enforcing punitive provisions against migrant workers. Instead, workers need to be given an active role in the enforcement of their own rights.
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