Acceso usuarios
María José Portillo Navarro 
, Pilar Ortiz García , Francisco Morales González
El fraude fiscal y la economía sumergida son cuestiones que preocupan actualmente. A la complejidad que supone la definición del concepto, se une la multicausalidad en su origen, así como la diferente dimensión que alcanza atendiendo a elementos como el espacio geográfico o la actividad. Por ello, el objetivo de este trabajo es el análisis de la economía sumergida y el turismo por CC AA, mediante un análisis Cluster que posibilita la comparación entre grupos homogéneos y su posición respecto a las variables economía sumergida y turismo. Los resultados obtenidos permiten agrupar las autonomías considerando estas variables y realizar algunas propuestas de política fiscal.
The aim of this papert is the analysis of the economy, tax fraud and the turism, through the turism revenue and the hotel industry level, within the Autonomous Communities. In this light, it should be borne in mind that the main motivation is the establishment of homogeneous groups of Autonomous Communities, in terms of levels of black economy and turism, both in what it is referred to turism revenue, the hotel industry level, and the basic characteristics of these groups.
In order to carry out this analysis, first and foremost, we should clarify the concepts of tax fraud and black ecomony. Subsequently, we shall classify and analyse the main causes of these two offences in Spain, as well as the main actions carried out by the Spanish Public Administration to fight tax fraud. The quantitative analysis of black economy and tax fraud, by using the previous research made by varied authors, has served as a framework for the analysis of the turism and black economy. It is worth mentioning that tax fraud and black economy constitute worrying current issues, both in the national and the international spheres, since the resulting reduction of revenue leads to an increase of the tax rates.
