Naslov
Beyond a deterrence approach towards the undeclared economy: some lessons from Bulgaria

Autori
Williams, Colin C. ; Franić, Josip

Izvornik
Journal of Balkan and Near Eastern Studies (1944-8953) 18 (2016), 1; 90-106

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
undeclared work

Sažetak
Until now, the undeclared economy has been tackled in Balkan countries by increasing the penalties and risk of detection so as to deter participation. Recently however, calls have been made for a new more indirect approach that improves tax morale in order to foster a culture of commitment to compliance. The aim of this paper is to evaluate these contrasting policy approaches. Reporting evidence from 1018 face-to- face interviews conducted in Bulgaria during 2013, logistic regression analysis reveals no association between participation in undeclared work and the perceived level of penalties and risk of detection, but a strong association between participation in undeclared work and the level of tax morale. The paper concludes by discussing the theoretical and policy implications of the findings.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA