Abstract In this article the relationship between shadow economy and its’ determinants has been examined. Ten Eastern countries from European Union were chosen due to specific particularities, which may cause higher shadow economy levels in the investigated countries compared with the EU average. Time span of 2003-2016 was selected, as 2017 data has yet to be released at the time of the analysis. Article consists of examination of the current situation and shadow economy trends in Eastern European countries; overview of shadow economy scientific literature followed by hypothesis, which are examined by constructing regression models. Models aim to distinguish the relationship between selected determinants and shadow economy size. Scientific literature analysis revealed that increase of tax burden on labor is seen as a primary reason for the increase of shadow economy, however, such relation has not been identified. Furthermore, results show that unemployment and self-employed people ratio affect shadow economy insignificantly. This suggests that further analysis is needed. Nonetheless, regression model has not rejected the hypotheses of corruption level, income inequality, business freedom and GDP per capita effect on shadow economy. Thus, it can be stated that these variables are determinants of shadow economy in Eastern European countries.

中文翻译：

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东欧国家影子经济的决定因素

摘要 本文考察了影子经济与其决定因素之间的关系。选择欧盟的 10 个东方国家是由于其特殊性，这可能导致被调查国家的影子经济水平高于欧盟平均水平。选择2003-2016年的时间跨度，因为在分析时2017年的数据尚未发布。文章包括考察东欧国家的现状和影子经济趋势；影子经济科学文献概述，然后是假设，通过构建回归模型进行检查。模型旨在区分选定的决定因素与影子经济规模之间的关系。科学文献分析显示，劳动力税负的增加被视为影子经济增长的主要原因，但尚未确定这种关系。此外，结果表明失业和个体经营者比例对影子经济的影响不显着。这表明需要进一步分析。尽管如此，回归模型并没有拒绝腐败水平、收入不平等、商业自由和人均 GDP 对影子经济的影响的假设。因此，可以说这些变量是东欧国家影子经济的决定因素。尽管如此，回归模型并没有拒绝腐败水平、收入不平等、商业自由和人均 GDP 对影子经济的影响的假设。因此，可以说这些变量是东欧国家影子经济的决定因素。尽管如此，回归模型并没有拒绝腐败水平、收入不平等、商业自由和人均 GDP 对影子经济的影响的假设。因此，可以说这些变量是东欧国家影子经济的决定因素。