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
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Economic Policy Reforms - Going for growth 2019
ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT
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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
![](https://informa.ccelpa.org/wp-content/uploads/elementor/thumbs/en-03-oh8q9nk4a59365rve8kzkalnjvdbw9dllf0pe5liww.jpg)
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
![](https://informa.ccelpa.org/wp-content/uploads/elementor/thumbs/en-04-oh8qbm20ipxlcwxgyl209at83rpuxk5gv3y4dwozy8.jpg)
OECD Economis Surveys - Spain. Overview. OECD, 2018
![](https://informa.ccelpa.org/wp-content/uploads/elementor/thumbs/en-05-oh8qd2oz5fxnf2t0f7t44xj1dciewlyfqchb9eiy9s.jpg)
Spain Economic Snapshot - 2019 Reform Priorities. OECD, 2018
ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT
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Shining Light on the Shadow Economy: Opportunities and Threats. OECD, 2017
Shining Light on the Shadow Economy: Opportunities and Threats. OECD, 2017.
![](https://informa.ccelpa.org/wp-content/uploads/elementor/thumbs/en-07-oh8qfsg6w7ngyiv0ke2bc8uz5f4l54qirsbt66i0ao.jpg)
Measuring the Non-Observed Economy. A Handbook. OECD, 2002
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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
![](https://informa.ccelpa.org/wp-content/uploads/elementor/thumbs/en-eu-01-oh8qntyhd6nsaf6hlv7eo7sy43hmzwnujl9czekr28.jpg)
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
![](https://informa.ccelpa.org/wp-content/uploads/elementor/thumbs/en-eu-02-oh8qp8prm8l9pd4rdh59euzu6wjgjk9cqkhkwchhq8.jpg)
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
![](https://informa.ccelpa.org/wp-content/uploads/elementor/thumbs/en-eu-03-oh8qua4m99hly3t8y5k9a37su9pat59jrieair0idc.jpg)
European Platform Undeclared Work. Work Programme 2019-2020, EPUW
European Platform Undeclared Work. Work Programme 2019-2020
![](https://informa.ccelpa.org/wp-content/uploads/elementor/thumbs/en-eu-04-oh8qurzjv4622p3b1va63gpk4l99ve8g5ysin0a134.jpg)
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
![](https://informa.ccelpa.org/wp-content/uploads/elementor/thumbs/en-eu-05-oh8qy74eqeumbm4g2uiao3mxy2ecvqtaaw94i97gg0.jpg)
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
![](https://informa.ccelpa.org/wp-content/uploads/elementor/thumbs/en-eu-06-oh8qzpn1qsx90zx98i2nopvoeexna6tpue3acaymf4.jpg)
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.
![](https://informa.ccelpa.org/wp-content/uploads/elementor/thumbs/en-eu-07-oh8r177ukcylerrfjn8e4ucy9dlkgxqf1r9yp2r6kg.jpg)
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
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Focus on Spanish Society, September 2019. FUNCAS
Public opinion trends- Higher public dissatisfaction with politics than with economics
FUNCAS
September, 2019
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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
![](https://informa.ccelpa.org/wp-content/uploads/elementor/thumbs/en-o-03-oh8r8btse4pvgbeox85jjjlsfkgrub1511dipm6pds.jpg)
Reducing the Shadow Economy through Electronic Payments. EY, 2016
Reducing the Shadow Economy through Electronic Payments. EY, 2016.
![](https://informa.ccelpa.org/wp-content/uploads/elementor/thumbs/en-o-04-oh8r9sgr0upxiha8duwnf6blp59btcu3w9wpl40npc.jpg)
The Shadow Economy, 2013
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Non-Observed Economy in National Accounts. Survey of Country Practices. UN, 2008.
![](https://informa.ccelpa.org/wp-content/uploads/elementor/thumbs/en-o-06-oh8rcy77zt1mjap0xq2iavmdkroqoqdmnwugnlc0sg.jpg)
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.
![](https://informa.ccelpa.org/wp-content/uploads/elementor/thumbs/en-o-07-oh8rp71j13t3sewofimjaadk6hbvyrzqoit6qd6dq8.jpg)
Fraud and Corruption. European Court of Auditors, 2019
Fraud and Corruption. Ethics and Integrity. Journal, nº2, 2019.
European Court of Auditors
2019
![](https://informa.ccelpa.org/wp-content/uploads/elementor/thumbs/en-99-kpmg-oh8rowpaxxey8pbp3w5n0uzhn8qum3uoz3mugblpmo.jpg)
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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