Iranian Financial Engineering Association(IFEA) International Journal of Finance & Managerial Accounting 2588-4379 8 30 2023 06 01 The relationship between the shadow economy and the elements of competitiveness in developing oil countries 361 375 21654 10.30495/ijfma.2023.71221.1958 EN Ali Naghizadeh PhD student of Financial Engineering, Department of Accounting and Management, Roudehen Branch, Islamic Azad University, Roudehen, Iran. Narges Yazdanian Assistant Professor, Department of Accounting and Management, Roudehen Branch, Islamic Azad University, Roudehen, Iran. Seyed Alireza Mirarab Baygi Assistant Professor, Department of Accounting and Management, Roudehen Branch, Islamic Azad University, Roudehen, Iran. Arya Kiumars Assistant Professor, Department of Accounting and Management, Roudehen Branch, Islamic Azad University, Roudehen, Iran. Journal Article 2022 12 30 The purpose of this research is the analysis of the relationship between the shadow economy and the elements of competitiveness in developing oil countries. The current research is applied in terms of purpose, descriptive-analytical in terms of inference method, and post-event in terms of the overall design of the research. The final sample used for this study is the data of 72 developing oil countries during the years 2005-2020. The data was analyzed by applying Eviews software through vector panel autoregressive distributed lag model (PARDL) and the Markov switching method. The results showed that in the short term there is a significant relationship between the shadow economy and the input-oriented elements of the developing oil countries, but the significant relationship between the shadow economy and the efficiency-oriented and creativity-oriented elements of the competitiveness of the developing oil countries was not confirmed. Also, in the long term, there is a significant relationship between the shadow economy and the efficiency-oriented and input-oriented elements of the developing oil countries, but the significant relationship between the shadow economy and the creativity-oriented elements of the competitiveness of the developing oil countries was not confirmed. In addition, in the long term, there is a significant relationship between the shadow economy and the index of ease of doing business in developing oil countries, but in the short term, there is a significant relationship between the index of ease of doing business and the shadow economy of oil countries http://www.ijfma.ir/article_21654_b7cf739bf3f291eb97b5e3d425eea00d.pdf