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The manipulation of the accounting and fiscal information is currently a much debated reality that occurs throughout economies and societies all over the world. The main purpose of this paper is focused on shaping and obtaining a model that can detect fraud/tax evasion risk, that could be useful both to fiscal authorities as part of the risk assessment analysis regarding the taxpayer behavior, and to auditors and even to entities from the private sector in the due diligence phase, when selecting potential business partners. The study focuses on regional data from the North-Eastern part of Romania. The main finding is that such a model should include financial, fiscal and nonfinancial variables.

This article investigates the relationship between tax evasion and corruption, in order to determine if there can be found a significant connection between the two, and in order to test previous research results that found tax evasion as being positively related to corruption. Moreover, the research examines if tax evasion could be predicted based on data regarding corruption. To this extent, theoretical hypothesis on how corruption influences tax evasion were developed and empirically tested. The research was carried on a cross-country data for the 28 European Union's Member States for the period 2012 -2017 and it used IBM SPSS Statistics 20 in order to analyze and interpret the results. The main finding is that corruption is statistically significantly related to tax evasion and that such relationship is a positive one, as highly corrupt countries also register high levels of tax evasion -as measured by the proxy values used. These findings could be of great use for policymakers all around the world, as a policy against corruption could have major implications on tax evasion and vice versa.

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This study's main objective is reviewing the scientific terminology used in connection and with regard to the shadow economy. In subsidiary, the current research establishes the most explored and researched subject areas in connection with shadow economy and it compares different terms and phrases used in research studies on shadow economy, underground economy and informal economy, as per the Web of Science database. To this extent, VOSviewer-a computer program that was developed for constructing and viewing bibliometric maps was used. The main finding was that, the terminology used with regard to the shadow economy revolves around terms and phrases such as consumption, governance, financial crisis, crime, informal economy, unemployment, inflation, tax evasion and others. The most researched subject areas in connection with shadow economy, based on the terms and phrases mapped are the following: the size and development of the shadow economy, the determinants of shadow economy, the cause and effect analysis, measurement methods and counteracting measures. Other aspects of the shadow economy that appeared to be heavily researched are tax evasion and informal entrepreneurship.