Fiscal morality and the underground economy in countries of the European Union and the USA

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