[1. Achim, M.V., Borlea N.S., (2019), Criminalitatea economico-fnanciară (Economic and financial crime), Economica Publishing House, Bucureşti]Search in Google Scholar
[2. Achim, M.V., Borlea N.S., Găban L., Cuceu, I., (2018), Rethinking the shadow economy in terms of happiness: evidence for the European Union member states, Technological and Economic Development of Economy, 24(1), pp. 199-228]Search in Google Scholar
[3. Aizenman, J., Jinjarak, Y., (2008), The collection efficiency of the Value Added Tax: Theory and international evidence, Journal of International Trade and Economic Development, 17(3), pp. 391-410]Search in Google Scholar
[4. APIA grants – useful information, (2020), Agency for Payments and Intervention in Agriculture (APIA), funding to support farmshttps://finantariagricole.ro/stire/subventiile-apia-informatii-utile/, accesat la data de 02.07.2020]Search in Google Scholar
[5. Badawi, M.I., (2008), Motives and consequences of fraudulent financial reporting, Presented at “The 17th Annual Convention of the Global Awareness Society International”, May, San Francisco, CA, USA]Search in Google Scholar
[6. Barrell, R., Weale, M., (2009), The economics of a reduction in VAT, Fiscal Studies, 30(1), pp. 17-3010.1111/j.1475-5890.2009.00087.x]Search in Google Scholar
[7. Bierstaker, J.L., Brody, R., Pacini, C., (2006), Accountants’ perceptions regarding fraud detection and prevention methods, Managerial Auditing Journal, Vol. 21, No. 5, pp. 520-535]Search in Google Scholar
[8. Borlea, N.S., Achim, M.V., Miron, G.M., (2017), Corruption, Shadow Economy and Economic Growth: An Empirical Survey Across the European Union Countries, Studia Universitatis „Vasile Goldis” Arad – Economics Series, 27(2), pp. 19-32]Search in Google Scholar
[9. Brockett, P.L., Derrig, R.A., Golden, L.L., Alpert, M., (2002), Fraud Classification Using Principal Component Analysis of RIDIT’s, The Journal of Risk and Insurance, Vol. 69, No. 3, pp. 341-371]Search in Google Scholar
[10. Carpenter, T., (2007), Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS, No. 99, The Accounting Review, Vol. 82, No. 5, pp. 1119-114010.2308/accr.2007.82.5.1119]Search in Google Scholar
[11. Cohen, J., Ding, Y., Lesage, C., Stolowy, H., (2010), Corporate Fraud and Manager’s Behavior: Evidence from the Press, Journal of Business Ethics, 95, pp. 271-315]Search in Google Scholar
[12. Dragoş, S.L., Mare, C., Dragoş, C.M., (2019), Institutional drivers of life insurance consumption: a dynamic panel approach for European countries, The Geneva Papers on Risk and Insurance – Issues and Practice, 44 (1), pp. 36-66, https://doi.org/10.1057/s41288-018-0106-310.1057/s41288-018-0106-3]Search in Google Scholar
[13. Drukker, D.M., (2003), Testing for serial correlation in linear panel-data models, The Stata Journal, 3(2), pp. 168-177]Search in Google Scholar
[14. European Commission, (2019), Questions and Answers: Value Added Tax (VAT), Available at https://ec.europa.eu/taxation_customs/sites/taxation/files/vatgap-full-report-2019_en.pdf, accessed on June 2 2020]Search in Google Scholar
[15. European Commission, (2019), VAT Gap - EU Countries Lost Euros 137 Billion in VAT Revenues in 2017, Targeted News Service; Washington, D.C.]Search in Google Scholar
[16. Gebauer, A., Nam, C.W., Parsche, R., (2007), Can Reform Models of Value Added Taxation Stop the VAT Evasion and Revenue Shortfalls in the EU?, Journal of Economic Policy Reform, 10(1), pp. 1–13]Search in Google Scholar
[17. Gradeva, K., (2014), VAT fraud in intra-EU trade. Goethe University, 33]Search in Google Scholar
[18. Hayes, R., Dassen, R., Schilder, A., Wallage, P., (2005), Principles of Auditing. An Introduction to International Standards of Auditing, 2nd edition, Ed. Pearson Education]Search in Google Scholar
[19. Hoinaru, R., Buda D., Borlea, N.S., Videan, V.L., Achim, M.V., (2020), The Impact of Corruption and Shadow Economy on the Economic and Sustainable Development. Do They “Sand the Wheels” or “Grease the Wheels?, Sustainability 12(2), 481]Search in Google Scholar
[20. Institute for Advanced Studies, (2018), Study and Reports on the VAT Gap in the EU-28 Member States, Warsaw, September 11, 2018, https://ec.europa.eu/taxation_customs/sites/taxation/files/vat-gap-full-report2019.pdf, accesat la data de 26.04.2020]Search in Google Scholar
[21. Institute of Internal Auditors, the American Institute of Certified Public Accountants and the Association of Certified Fraud Examiners (2008), Managing the Business Risk of Fraud – A Practical Guide. http://www.ifaiaf.be/v1/frontEnd/libraryIfa/index.php?action=detail&id=29, accesat la data de 02.07.2020]Search in Google Scholar
[22. Kawano, L., Slemrod, J., (2016), How Do Corporate Tax Bases Change When Corporate Tax Rates Change? With Implications for the Tax Rate Elasticity of Corporate Tax Revenues, International Tax and Public Finance, 23(3), pp. 401-433]Search in Google Scholar
[23. Kaminski, K.A., Wetzel, T.S., Guan, L., (2004), Can financial ratios detect fraudulent financial reporting?, Managerial Auditing Journal, Vol. 19, No. 1, pp. 15-28]Search in Google Scholar
[24. Kenessey, Z., (1987), The primary, secondary, tertiary and quaternary sectors of the economy, Review of Income and Wealth, 33(4), pp. 359-385]Search in Google Scholar
[25. Krambia-Kapardis, M., (2002), A fraud detection model: A must for auditors, Journal of Financial Regulation and Compliance, Vol. 10, No. 3, pp. 266-278]Search in Google Scholar
[26. Laffer, A., (2004), The Laffer Curve: Past, Present and Future, The Heritage Foundation]Search in Google Scholar
[27. Law no. 227/2015 regarding fiscal code]Search in Google Scholar
[28. Law no. 241/2005, regarding prevention fight and combating tax evasion]Search in Google Scholar
[29. Lubua, E.W., (2014), Influencing tax compliance in SMEs through the use of ICT’s, International Journal of Learning, Teaching and Educational Research, 2(1), pp. 80-90]Search in Google Scholar
[30. Matthews, K., (2003), VAT evasion and VAT avoidance: Is there a European Laffer curve for VAT? International Review of Applied Economics, 17(1), pp. 105-114]Search in Google Scholar
[31. Miri-Lavassani, K., Kumar, V., Movahedi, B., Kumar, U., (2009), Developing an identity fraud measurement model: a factor analysis approach, Journal of Financial Crime, Vol. 16, No. 4, pp. 364-386]Search in Google Scholar
[32. Morales, J., Gendron, Y., Guénin-Paracini, H., (2014), The construction of the risky individual and vigilant organization: A genealogy of the fraud triangle, Accounting, Organizations and Society, 39(3), pp. 170-194]Search in Google Scholar
[33. President‘s Administration, (2015), Strategy of National Defence for the year 2015-2019: O Românie puternică în Europa şi în lume, Bucureşti.]Search in Google Scholar
[34. Raczkowski, K. (2015), Measuring the tax gap in the European economy, Journal of Economics & Management, 21, pp. 58-72]Search in Google Scholar
[35. Singleton, T.W., Singleton, A.J., (2010), Fraud Auditing and Forensic Accounting, Fourth Edition, New Jersey, John Wiley & Sons, Inc10.1002/9781118269183]Search in Google Scholar
[36. Soukopova, J., Šinkyrikova, T., (2014), Standard or Implicit VAT Rate, In Spalkova, D., Matejoval, L., Proceedings of the 18th International Conference Current Trends in Public Sector Research, Brno: Masaryk University, pp. 90-98]Search in Google Scholar
[37. Tørsløv, T.R., Wier, L.S., Zucman, G., (2018), The missing profits of nations, No. 24701, National Bureau of Economic Research10.3386/w24701]Search in Google Scholar
[38. Transilvania Business Magazine, The black cigarette market surpassed 40% in northeast in November, 08.01.2019 https://www.transilvaniabusiness.ro/2019/01/08/piata-neagra-a-tigaretelor-adepasit-40-in-nord-est-in-luna-noiembrie/, accesat la data de 26.04.202010.1055/a-0800-1235]Search in Google Scholar
[39. Wang, J., Zhou, J., Peng, B., (2009), Weak signal detection method based on Duffing oscillator, Kybernetes, Vol. 38, No. 10, pp. 1662-1668]Search in Google Scholar
[40. Wooldridge, J.M., (2002), Econometric Analysis of Cross Section and Panel Data, Cambridge, MA: MIT Press]Search in Google Scholar