| Abstract [eng] |
This paper examines the reasons due to which undeclared work of different national legislation has defined differently, although the illegal, undeclared, illegal work is being understood in the same way. Based on undeclared work distinctions (undeclared work, illegal work, black work etc.) an analysis of undeclared work institute is being presented as well as the problems related to undeclared work. Among other things, in order to fully expose the illegal activities institute and the urgency of the problem based not only on legal doctrine, but also in case-law practice, undeclared work objective and subjective characteristics are distinguished. In accordance with the prevailing situations’ practice the distinguished forms of undeclared work, which suggest that undeclared work is related not only to the work per se, but also with the tax fraud, the payment of wages in "envelope", thus, the paper reasonably suggests to treat undeclared work understanding it in a broad sense including the tax evasion as a feature of illegal employment. Aiming to fully assess undeclared work regulating norms, as well as to assess the efficiency of these rules, the paper analyses not only the Lithuanian legislation, but the laws in force and the scientists’ created new draft social model scheme. Laws and their draft projects are being analysed by means of a teleological approach, thus, the genuine intentions of the legislator are being assessed. |
