Williams, C.C. and Horodnic, I.A. (2015) Tackling the informal economy in Southeast Europe: an institutional approach. Southeast European and Black Sea Studies, 15 (4). pp. 519-539. ISSN 1468-3857
Abstract
Analysing a 2013 survey of the informal economy in six Southeast European nations, this paper reveals how such tax non-compliance arises when the codified laws and regulations of a society’s formal institutions are not aligned with the norms, values and beliefs of citizens (its informal institutions). Tackling the informal economy is therefore shown to require a re-aligning of a society’s formal and informal institutions. This necessitates not only changing citizens’ norms, values and beliefs using, for example, tax education campaigns, but also changing the formal institutions to improve trust in government. The wider theoretical and policy implications are then discussed.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2015 Taylor & Francis. This is an author produced version of a paper subsequently published in Southeast European and Black Sea Studies. Uploaded in accordance with the publisher's self-archiving policy. |
Keywords: | informal sector; envelope wages; tax evasion; institutional analysis; Southeastern 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: | 02 Jun 2015 10:17 |
Last Modified: | 18 Jul 2017 11:10 |
Published Version: | http://dx.doi.org/10.1080/14683857.2015.1056980 |
Status: | Published |
Publisher: | Taylor & Francis |
Refereed: | Yes |
Identification Number: | 10.1080/14683857.2015.1056980 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:86622 |