Williams, C.C. orcid.org/0000-0002-3610-1933 and Bezeredi, S. (2018) Evaluating policy approaches towards undeclared work : some lessons from FYR Macedonia. South-Eastern Europe Journal of Economics (SEEJE), 16 (2). pp. 171-187. ISSN 1109-8597
Abstract
To tackle undeclared work, the conventional rational economic actor approach uses deterrents to ensure that the costs of engaging in undeclared work outweigh the benefits. Recent years has seen the emergence of a social actor approach which focuses upon improving tax morale. To analyse the association between participation in undeclared work and these policy approaches, 2,014 face-to-face interviews conducted in FYROM in 2015 are reported. Logistic regression analysis reveals no association between participation in undeclared work and the perceived level of penalties and risk of detection, but there is an association with the level of tax morale. The paper concludes by discussing the implications for theory and policy.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2018 University of Macedonia Press. |
Keywords: | informal sector; tax morale; tax evasion; FYROM; South-East Europe |
Dates: |
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Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 14 Mar 2018 14:46 |
Last Modified: | 06 Dec 2019 11:51 |
Published Version: | https://ojs.lib.uom.gr/index.php/seeje/article/vie... |
Status: | Published |
Publisher: | University of Macedonia Press |
Refereed: | Yes |
Related URLs: | |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:128558 |