The research was conducted to explore fiscal morality and underground economy of European countries and the US. The study was based on the assumption that the growth rate of an economy has a significant influence on tax compliance. In addition, the research investigated the effect of other factors on tax compliance of various countries. The factors included life expectancy, GDP growth rate, expenditure on education, and proportion of people living below the median income. Tax revenue was used to represent the level of tax compliance. The nations considered for this study included Germany, Italy, France, UK, and the US. Data was obtained from the World Bank Database, for the period 1971-2020. The findings depicted that economic growth was negatively associated with tax revenue. However, life expectancy, education expenditure, and poverty levels had a positive association with tax revenue. The regression models indicated that Italy had the most suitable model for estimation of tax compliance of fiscal morality among the selected countries.

The study has addressed a major research gap existing in the implementation of block chain technologies in public administration. The paper has further focused on the impact of blockchain implementation on the shadow economy, for a sustainable future. Based on the defined research problem, the study objective entailed establishing the effect of blockchain adoption and implementation on the shadow economy, for a sustainable future. Thus, the research question went as follows: the effect the effect of block chain adoption and implementation on the shadow economy, for a sustainable future? The study went for a mixture of primary and secondary data. The study participants and data points entailed stakeholders and players in the cryptocurrency world, drawn from public administration. The data was coded and inputted in SPSS 2. This was followed with reliability test, descriptive statistics and a series of regression analysis. The regression analyses were run to test the hypothesis formulated from the conceptual framework.

The Regional Anti-Fraud Directorate 2 Constanta (DRAF 2 CT) is a regional structure of the public authority in Romania that has as a priority objective the fight against tax evasion and tax and customs fraud, being one of the most important regions of the General Directorate for Fiscal Fraud due to its strategic position, having many categories of resources or areas of activity. The regional activity is of even more interest now during the conflict in Ukraine, given the fact that Tulcea County is on the border of the conflict zone.  The activity of investigating frauds and dismantling transactional chains that lead to damage to the state budget is important both financially and socially.  The study focuses on dynamic analysis of the activity of DRAF 2 CT through the indicators reported by it. The paper allows the identification of correlations or interdependencies between the indicators specific to the fraud investigation activity, as well as the foreshadowing of some directions of normative improvement regarding the reporting of the results of the anti-fraud activity.

The underground economy, which includes unlawful activities such as fraud, illegal labour, and crime, has received much attention because of its economic and social growth consequences. This article will analyze the underground economy's components, size, causes, and impacts. The study employs comprehensive econometrics, statistical research, quantitative approaches, and real-world data from numerous countries. This study offers insight into the scale of the underground economy and its impact on society by examining descriptive statistics and doing cross-sectional studies. The underground economy is a vast and complex system encompassing various activities, from tax evasion and benefit fraud to counterfeiting and financial scams. It is estimated that the underground economy accounts for up to 30% of global GDP and can significantly impact economic growth, tax revenue, and public safety. The subsequent chapter examines the components of the underground economy, including fraudulent activities, counterfeit goods, and financial scams. It also discusses the challenges of detecting and preventing underground economic activity and the potential consequences of the underground economy for society. The paper calls for a more comprehensive approach to combating the underground economy, including measures to strengthen law enforcement, improve financial regulations, and educate the public about the risks of underground economic activity. This study investigated the relationship between the size of the population and the size of the underground economy in OECD countries. A quantitative research approach was used, and data were collected from secondary sources. The data were analyzed using SPSS software and EXCEL. The results showed a positive, linear relationship between the population and the underground economy. A stratified sampling method to collect data from OECD countries was used, where the data sources included government reports, tax records, academic research, and international databases.  The data was analyzed using a simple linear regression model. The study concluded that there is enough evidence at a 95% confidence interval to suggest that the size of a country's population is directly proportional to the size of its underground economy.