Tackling the informal economy in Southeast Europe: an institutional approach

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.

参考文章(69)
Colin C. WILLIAMS, Jo PADMORE, "Envelope wages" in the European Union International Labour Review. ,vol. 152, pp. 411- 430 ,(2013) , 10.1111/J.1564-913X.2013.00186.X
Sharon L. Lohr, Joanna Liu, A comparison of weighted and unweighted analyses in the national Crime Victimization Survey Journal of Quantitative Criminology. ,vol. 10, pp. 343- 360 ,(1994) , 10.1007/BF02221280
Jaanika Meriküll, Karsten Staehr, Unreported Employment and Envelope Wages in Mid-Transition: Comparing Developments and Causes in the Baltic Countries Comparative Economic Studies. ,vol. 52, pp. 637- 670 ,(2010) , 10.1057/CES.2010.17
Charles Woolfson, Pushing the envelope: the `informalization' of labour in post-communist new EU member states Work, Employment & Society. ,vol. 21, pp. 551- 564 ,(2007) , 10.1177/0950017007080016
Rostislav Kapelyushnikov, Andrei Kuznetsov, Olga Kuznetsova, The role of the informal sector, flexible working time and pay in the Russian labour market model Post-communist Economies. ,vol. 24, pp. 177- 190 ,(2012) , 10.1080/14631377.2012.675154
Rowena Barrett, Susan Mayson, Human resource management in growing small firms Journal of Small Business and Enterprise Development. ,vol. 14, pp. 307- 320 ,(2007) , 10.1108/14626000710746727
Social Exchange: Advances In Theory And Research Contemporary Sociology. ,vol. 10, pp. 697- ,(1981) , 10.1007/978-1-4613-3087-5
Rita Remeikiene, Ligita Gaspareniene, Jekaterina Kartasova, Country-level determinants of the shadow economy during 2005-2013: the case of Greece Mediterranean journal of social sciences. ,vol. 5, pp. 454- 460 ,(2014) , 10.5901/MJSS.2014.V5N13P454
Jone L. Pearce, Denise M. Rousseau, Psychological contracts in organizations : understanding written and unwritten agreements Administrative Science Quarterly. ,vol. 43, pp. 184- 186 ,(1995) , 10.2307/2393595
Michael G. Allingham, Agnar Sandmo, Income tax evasion: a theoretical analysis Journal of Public Economics. ,vol. 1, pp. 323- 338 ,(1972) , 10.1016/0047-2727(72)90010-2