Readings and research
Here are some resources available in English language, with limited content in Spanish:
- Time to get the missing part back https://ec.europa.eu/taxation_customs/fight-against-tax-fraud-tax-evasion/missing-part_en
- The fight against tax fraud and tax evasion https://ec.europa.eu/taxation_customs/fight-against-tax-fraud-tax-evasion_en
- European Platform tackling undeclared work https://ec.europa.eu/social/main.jsp?catId=1299&langId=en
Next you can find some files related with underground economy.
Main readings on underground economy
A selection of studies on undergroung economy or shadow economy of the most relevant international organizations and institutions
Economic Policy Reforms - Going for growth 2019
ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT
OECD Economic Policy Reforms. Going for growth, 2018
ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT
G20 FINANCE MINISTERS & CENTRAL BANK
GOVERNORS MEETING. BUENOS AIRES, ARGENTINA
19 MARCH 2018
2018 OECD Economic Survey of Spain, 2018
2018 OECD Economic Survey of Spain
Making growth work for all
22 November 2018
Madrid
ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT
OECD Economis Surveys - Spain. Overview. OECD, 2018
Spain Economic Snapshot - 2019 Reform Priorities. OECD, 2018
ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT
Shining Light on the Shadow Economy: Opportunities and Threats. OECD, 2017
Shining Light on the Shadow Economy: Opportunities and Threats. OECD, 2017.
Measuring the Non-Observed Economy. A Handbook. OECD, 2002
Notions of the non-observed economy
CHAPTER 3 – Measuring the Non-Observed Economy. A Handbook. OECD, 2002
ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT
Many contributors.
2002
European platform tackling undeclared work
It enhances cooperation between EU countries. It brings together relevant authorities and actors involved in fighting undeclared work
The Practices of Enforcement Bodies in Detecting and Preventing Bogus Self-Employment, EPUW 2017
Jason Heyes and Thomas Hastings
University of Sheffield
June, 2017
European Platform Undeclared Work
Tackling undeclared work in the agricultural sector: a learning resource, EPUW, 2019
Colin C Williams
A learning resource from the Agricultural Seminar of the European Platform Undeclared Work
Brussels, 24th January 2019
European Platform Undeclared Work. Work Programme 2019-2020, EPUW
European Platform Undeclared Work. Work Programme 2019-2020
New Developments and Trends in Undeclared Work within the Sharing/Collaborative Economy. EPUW, 2017
New Developments and Trends in Undeclared Work within the Sharing/Collaborative Economy
Jason Heyes and Kirsty Newsome
November, 2017
European Platform Undeclared Work
Under-declaring work, falsely declaring work: under-declared employment in the European Union. EPUW, 2017
Under-declaring work, falsely declaring work: under-declared employment in the European Union
Colin C Williams and Ioana A Horodnic
University of Sheffield.
European Platform Undeclared Work
September, 2017
Obstacles to tackling undeclared work at the cross-border and national levels, bilateral and national agreements, and complaint reporting tools. EPUW, 2018
2018 European Platform Undeclared Work Survey Report: obstacles to tackling undeclared work at the cross-border and national levels, bilateral and national agreements, and complaint reporting tools.
Colin C Williams and Ioana A Horodnic, University of Sheffield.
European Platform Undeclared Work
May, 2018.
Factsheet on Undeclared Work – SPAIN. EC, 2017
Other sources
Studies and researches that go through with the data and indicators related to the underground economy, fraud and underdeclared work
Focus on Spanish Society, September 2019. FUNCAS
Public opinion trends- Higher public dissatisfaction with politics than with economics
FUNCAS
September, 2019
Shadow Economies Around the World: What Did We Learn Over the Last 20 Years. IMF, 2018
IMF Working Paper
African Department
Shadow Economies Around the World: What Did We Learn Over the Last 20 Years?
Prepared by Leandro Medina and Friedrich Schneider
Authorized for distribution by Annalisa Fedelino
January 2018
Copyright 2018 International Monetary Fund
Reducing the Shadow Economy through Electronic Payments. EY, 2016
Reducing the Shadow Economy through Electronic Payments. EY, 2016.
The Shadow Economy, 2013
Non-Observed Economy in National Accounts. Survey of Country Practices. UN, 2008.
Fraud Triangle Theory and Fraud Diamond Theory. Universiti Sultan Zainal Abidin, 2015
Fraud Triangle Theory and Fraud Diamond Theory: Understanding the Convergent and Divergent for Future Research
European Journal of Business and Management www.iiste.org
ISSN 2222-1905 (Paper) ISSN 2222-2839 (Online)
Vol.7, No.28, 2015
Rabi’u Abdullahi Noorhayati Mansor Muhammad Shahir Nuhu
Universiti Sultan Zainal Abidin, Malaysia
Fraud Triangle Theory and Fraud Diamond Theory.
Fraud and Corruption. European Court of Auditors, 2019
Fraud and Corruption. Ethics and Integrity. Journal, nº2, 2019.
European Court of Auditors
2019
Global profiles of the fraudster: Technology enables and weak controls fuel the fraud. KPMG, 2016
Global profiles of the fraudster: Technology enables and weak controls fuel the fraud.
KPMG International Cooperative (“KPMG International”)
Petrus Marais &Phillip Ostwald
May 2016
Available for free download at the KPMG site: www.kpmg.com/
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