The article presents the consequences and dimension of corruption phenomenon on level of EU countries in the year 2013. Based on the data collected from the reports of the World Bank, the reports of United Nations and Transparency International, it has been performed an econometric adjustment using as dependent variable the index of perception of the corruption on level of EU countries, plus 5 independent variables as follows: trust in public institutions, trust in justice, trust in government, freedom of expression and HDI (human development index). Pursuant to multiple regression and several calculations, it has been elaborated a classification of the countries of European Union relying on an estimate of corruption phenomenon based on such variables. The classification obtained has been divided in 3 subdivisions  (green area, orange area and red area) depending on the scores recorded in each country, being performed subsequently analyses, comparisons, correlations related to the position of each country in the classification as well as the identification and analysis of the factors influencing the dimension of corruption phenomenon in such countries. The information obtained pursuant to analyses has been synthesized and represented in the form of a chart and a map presenting briefly the entire scientific demarche.

Tax evasion is a very complex phenomenon, with wide social implications, but with a special manifestation in the economic sector, managing in some cases to seriously affect the standard of living of citizens. The research of this phenomenon started from studies commissioned in 2015 by the European Parliament, which established the losses registered by each member country of the European Union as a result of the phenomenon of tax evasion. Based on this information, new elements have been added from the studies of other authors as well as from our own investigation and in this way the connection between the size of the tax evasion and the volume of the underground economy at the level of the European Union states has been demonstrated.An important role in this demonstration was represented by the variable, the level of taxation, which showed that the fiscal pressure can to some extent influence the evasive behavior of the commercial entities that choose to increase their profit by techniques located outside the legal boundaries.An improvement of evasion behavior can come from auditors who, through the recommendations they make to their clients, can make them aware of the danger posed by the tax evasion on the health of the national economy.

Corruption as a phenomenon is of great interest for the society we live in. As there is no unit of measurement to determine the scale of this phenomenon, comparative studies are chosen most often for the areas concerned. The present paper describes a study focused on all counties in Romania, Bucharest included. The purpose of this research is to establish the determinant factors that influence the size and spread of corruption, as it manifests strong negative effects on the society we live in. Thus, using a set of regressions over the main variables, some correlation coefficients have been set, which after processing rendered a ranking of all the 42 analysed territorial units, sorted by the estimated size of corruption. The whole scientific approach was completed with a map of corruption, which synthesizes and presents the corruption spread nationwide.

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