Abstract. There has been in the recent years an increased preoccupation at international level for the research of the mechanism of development of the underground economy. The numerous vain attempts to measure the dimension of the underground economy persuaded us to embark on a qualitative research of this economic phenomenon. In our investigation on the roots of the underground economy we drew very close to the psychological and sociological aspects of the phenomenon itself. The process of humanizing that has at its origin components of the mimetic principle, like acquisitive mimesis, prompt us to ponder over J.M. Keynes’ words: „The avoidance of taxes is the only intellectual ambition that one feels rewarded for.”

Keywords: underground economy; mimetic principle; acquisitive mimesis.