ABSTRACT
In every economic system, part of production, income and employment falls outside the monitoring range of official statistics. There are several causes for the non-registration of economic activities: intentional registration of data that do not correspond to the real situation; intentional nonregistration of all activities; situations in which there is no legal obligation for economic entities to report their economic activities at all. As such, an unrecorded economy may have a significant influence on the economy as a whole, especially in the field of public income and the labor market. Its quantification, therefore, is essential in order to provide insights into real trends of economic activities and to make possible correct and successful assessment of any economic system and policy implementation. According to the Law on Income Tax, income from agriculture is any cadastral income established and regulated by special legal regulations. There are several factors influencing the decrease in the underground economy in 1994.
