Taxation of the Informal Economy in the EU

Project report

Schneider, F. and Asllani, A. 2022. Taxation of the Informal Economy in the EU. Policy Department for Economic, Scientific and Quality of Life Policies. https://doi.org/10.2861/646341
AuthorsSchneider, F. and Asllani, A.
TypeProject report
Abstract

This study provides estimates of the size and development of the shadow economy in the EU up to 2022 and analyses the main
factors that drive economic agents to enter the shadow economy activities (part 1). Moreover, the study reviews and elaborates on the main driving forces and the policy measures implemented to reduce the shadow economy in six EU countries (Germany, Austria, Italy, Denmark, Romania and Greece) (part 2).

This document was provided by the Policy Department for
Economic, Scientific and Quality of Life Policies at the request of the Economic and Monetary Affairs Subcommittee on tax matters (FISC).

Year2022
PublisherPolicy Department for Economic, Scientific and Quality of Life Policies
Digital Object Identifier (DOI)https://doi.org/10.2861/646341
Web address (URL)https://op.europa.eu/en/publication-detail/-/publication/4b3b34c3-81ad-11ed-9887-01aa75ed71a1/language-en
FunderEuropean Commission
Publication dates
OnlineNov 2022
Publication process dates
SubmittedSep 2022
Deposited22 Aug 2025
Copyright holder© 2022 European Union
Copyright informationThe opinions expressed in this document are the sole responsibility of the authors and do not necessarily represent the official position of the European Parliament. Reproduction and translation for non-commercial purposes are authorised, provided the source is acknowledged and the European Parliament is given prior notice and sent a copy. For citation purposes, the publication should be referenced as: Schneider, F., and Asllani, A. 2022, Taxation of the Informal Economy in the EU, Publication for the Economic and Monetary Affairs Subcommittee on tax matters (FISC), Policy Department for Economic, Scientific and Quality of Life Policies, European Parliament, Luxembourg. © Cover image used under licence from Adobe Stock
Additional information

This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the Economic and Monetary Affairs Subcommittee on tax matters (FISC).

Publisher's version
License
File Access Level
Anyone
Permalink -

https://repository.uel.ac.uk/item/900xw

Log in to edit

Download files

  • 2560
    total views
  • 7
    total downloads
  • 2301
    views this month
  • 4
    downloads this month

Export as

Related outputs

Inside the ‘Black Box’ of the Nexus Between Economic Conditions and Crime: Can the Relationship Be Mitigated?
Asllani, A., Goulas, E. and Karidis, S. 2025. Inside the ‘Black Box’ of the Nexus Between Economic Conditions and Crime: Can the Relationship Be Mitigated? Kyklos: International Review for Social Sciences. 78 (3), pp. 1070-1090. https://doi.org/10.1111/kykl.12459
Understanding the Informal Economy: Theories, Measurement techniques: Informal Economy in ten Balkan countries (1996-2014)
Asllani, A. 2025. Understanding the Informal Economy: Theories, Measurement techniques: Informal Economy in ten Balkan countries (1996-2014). Eliva Press.
Reassessing the military spending–economic growth nexus in the ‘shadows’: selected Balkan countries, 1990–2022
Dimitraki, O, Emmanouilidis, K and Asllani, A. 2025. Reassessing the military spending–economic growth nexus in the ‘shadows’: selected Balkan countries, 1990–2022. Defence and Peace Economics. p. In press. https://doi.org/10.1080/10242694.2025.2477108
Examining the Military Spending Economic Growth Nexus in the Presence of Informality: Evidence from the Balkan Peninsula
Dimitraki, O., Emmanouilidis, K. and Asllani, A. 2024. Examining the Military Spending Economic Growth Nexus in the Presence of Informality: Evidence from the Balkan Peninsula. Peace Economics, Peace Science and Public Policy. 30 (4), pp. 505-523. https://doi.org/10.1515/peps-2024-0029
A review of the driving forces of the informal economy and policy measures for mitigation: an analysis of six EU countries
Asllani, A. and Schneider, F. 2024. A review of the driving forces of the informal economy and policy measures for mitigation: an analysis of six EU countries. International Tax and Public Finance . 32, pp. 310-344. https://doi.org/10.1007/s10797-024-09842-z