{"id":"https://openalex.org/W2993130438","doi":null,"title":"Quantification of the impact of corruption on the extent of tax evasion in Romania","display_name":"Quantification of the impact of corruption on the extent of tax evasion in Romania","publication_year":2016,"publication_date":"2016-01-01","ids":{"openalex":"https://openalex.org/W2993130438","mag":"2993130438"},"language":"en","primary_location":{"id":"pmh:oai:RePEc:hyp:journl:v:4:y:2016:i:3:p:3-9","doi":null,"is_oa":false,"landing_page_url":"https://hej.hyperion.ro/articles/3(4)_2016/HEJ%20nr3(4)_2016_A1Uzlau.pdf","pdf_url":"https://hej.hyperion.ro/articles/3(4)_2016/HEJ%20nr3(4)_2016_A1Uzlau.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5078154997","display_name":"Carmen Uzl\u01ceu","orcid":"https://orcid.org/0000-0002-3033-9318","observed_orcids":["https://orcid.org/0000-0002-3033-9318"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Carmen Uzl\u01ceu","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-3033-9318","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5002259559","display_name":"Corina Maria Ene","orcid":"https://orcid.org/0000-0002-8787-7213","observed_orcids":["https://orcid.org/0000-0002-8787-7213"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Corina Maria Ene","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-8787-7213","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.4729817,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"4","issue":"3","first_page":"3","last_page":"9"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9937000274658203,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9937000274658203,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11042","display_name":"Corruption and Economic Development","score":0.00570000009611249,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11838","display_name":"Crime, Illicit Activities, and Governance","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corruption","display_name":"corruption","score":0.7879999876022339},{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":1.0},{"id":"https://openalex.org/keywords/fiscal-policy","display_name":"fiscal policy","score":0.8209999799728394},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.8679999709129333},{"id":"https://openalex.org/keywords/anti-corruption-enforcement","display_name":"anti-corruption enforcement","score":0.7609999775886536},{"id":"https://openalex.org/keywords/tax-evasion-detection","display_name":"tax evasion detection","score":0.47200000286102295}],"concepts":[{"id":"https://openalex.org/C2780027415","wikidata":"https://www.wikidata.org/wiki/Q524648","display_name":"Language change","level":2,"score":0.775611937046051},{"id":"https://openalex.org/C2989421709","wikidata":"https://www.wikidata.org/wiki/Q6502151","display_name":"Tax evasion","level":2,"score":0.7584021091461182},{"id":"https://openalex.org/C2781251061","wikidata":"https://www.wikidata.org/wiki/Q5416089","display_name":"Evasion (ethics)","level":3,"score":0.707176685333252},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.631523072719574},{"id":"https://openalex.org/C2777189325","wikidata":"https://www.wikidata.org/wiki/Q61022630","display_name":"Officer","level":2,"score":0.541360080242157},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5013012886047363},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.45699355006217957},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.44810596108436584},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.43147796392440796},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.3868980407714844},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.35559743642807007},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.22593343257904053},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.17819416522979736},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.056613028049468994},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C203014093","wikidata":"https://www.wikidata.org/wiki/Q101929","display_name":"Immunology","level":1,"score":0.0},{"id":"https://openalex.org/C124952713","wikidata":"https://www.wikidata.org/wiki/Q8242","display_name":"Literature","level":1,"score":0.0},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.0},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0},{"id":"https://openalex.org/C8891405","wikidata":"https://www.wikidata.org/wiki/Q1059","display_name":"Immune system","level":2,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:RePEc:hyp:journl:v:4:y:2016:i:3:p:3-9","doi":null,"is_oa":false,"landing_page_url":"https://hej.hyperion.ro/articles/3(4)_2016/HEJ%20nr3(4)_2016_A1Uzlau.pdf","pdf_url":"https://hej.hyperion.ro/articles/3(4)_2016/HEJ%20nr3(4)_2016_A1Uzlau.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"mag:2993130438","doi":null,"is_oa":false,"landing_page_url":"https://ideas.repec.org/a/hyp/journl/v4y2016i3p3-9.html","pdf_url":null,"source":{"id":"https://openalex.org/S2739460862","display_name":"Hyperion Economic Journal","issn_l":"2343-7995","issn":["2343-7995"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus"],"host_organization":"https://openalex.org/P4310314708","host_organization_name":"Faculty of Economic Sciences, Hyperion University, Bucharest, Romania","host_organization_lineage":["https://openalex.org/P4310314708"],"host_organization_lineage_names":["Faculty of Economic Sciences, Hyperion University, Bucharest, Romania"],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Hyperion Economic Journal","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.9200000166893005,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7071699788","https://openalex.org/W1600256399","https://openalex.org/W1590694994","https://openalex.org/W2794968340","https://openalex.org/W3125516979","https://openalex.org/W4407663692","https://openalex.org/W2245374247","https://openalex.org/W2243366872","https://openalex.org/W1507277776","https://openalex.org/W7097672419"],"abstract_inverted_index":{"The":[0],"target":[1],"of":[2,20,54,76,82],"this":[3],"paper":[4],"is":[5,46,58],"to":[6,61,93,106],"highlight":[7],"the":[8,18,36,43,52,55,71,74,80,87,103],"interaction":[9],"between":[10],"fiscal":[11],"policy,":[12],"tax":[13,44,83,91],"evasion":[14],"and":[15,24,49,79,96],"corruption":[16],"in":[17,30,42,73,102],"context":[19],"a":[21,39,90,99],"corrupt":[22,40,77],"economic":[23],"social":[25],"environment.":[26],"Having":[27],"these":[28],"considerations":[29],"view,":[31],"we":[32],"have":[33],"assumed":[34],"that":[35,38],"probability":[37],"official":[41],"administration":[45],"properly":[47],"controlled":[48],"sanctioned":[50],"by":[51,98],"workers":[53],"anti-corruption":[56],"division":[57],"minimal":[59],"(tends":[60],"zero),":[62],"so":[63],"it":[64],"can":[65],"be":[66,94,107],"considered":[67],"negligible.":[68],"This":[69],"encourages":[70],"increase":[72],"number":[75],"officials":[78],"proliferation":[81],"evasion,":[84],"which":[85],"makes":[86],"possibility":[88],"for":[89],"escapist":[92],"checked":[95],"discovered":[97],"corrupted":[100],"officer":[101],"control":[104],"apparatus":[105],"very":[108],"high.":[109]},"counts_by_year":[],"updated_date":"2026-08-11T07:18:39.950985","created_date":"2019-12-13T00:00:00"}
