The Underground Economy in Romania

The article aims to present conceptually the underground economy, the appearance and the main characteristics of this phenomenon, especially within Romania. The underground economy is a difficult concept to set in terms of a strict definition. The main purpose is to maximize incomes indifferent to the means and methods used that contravene norms with social and legislative character. Thus, it can be said that the emergence of the underground economy coincided with the very emergence of the state which imposed norms, laws, rules related to its activity and taxpayers. In Romania, in the last years there has been a decrease in the size of the underground economy from 48.9% in 2006 to 38.4% in 2016.The phenomenon of the underground economy is present worldwide and can reach remarkable dimensions. The Government of Romania must take effective policy measures to counter this phenomenon and make it less attractive to work in the area of the underground economy