作者: Colin C. Williams , Ioana A. Horodnic
DOI: 10.1080/14683857.2015.1056980
关键词:
摘要: Analysing a 2013 survey of the informal economy in six Southeast European nations, this paper reveals how such tax non-compliance arises when codified laws and regulations society’s formal institutions are not aligned with norms, values beliefs citizens (its institutions). Tackling is therefore shown to require re-aligning institutions. This necessitates only changing citizens’ using, for example, education campaigns, but also improve trust government. The wider theoretical policy implications then discussed.