How to eradicate the underground economic. A fiscal perspective

Abstract

When it comes to economy, referred to, generically, to the set of "non-posted" productive activities in the conventional instruments used to measure the production of goods and services in a given territory and in a given period of time. The international work organization, with reference to its sphere of competence, has defined the "informal employment" as a concept in which are included the following types of work: "(i) self-employed in their own enterprises in the informal sector, (ii) employers employed in their own informal sector enterprises, (iii) helps family in the formal or informal sector enterprises, (iv) members of informal producers cooperatives (v) employed have informal jobs in enterprises of the formal sector or informal or as paid domestic workers in the households; (vi) self-employed enrolled in the production of goods exclusively for its final use by their homes, if they are considered employees since production comprises an important contribution to the total consumption of households". And these effects is considered that employees have informal jobs if their employment relationships are not subject, legally or in practice, to national labour legislation, income taxation, social protection or access to certain benefits of employment (such as advance notice of dismissal, severance pay, payment on an annual basis or illness allowance)