Ostapenko, N. and Williams, C.C. (2016) Determinants of entrepreneurs’ views on the acceptability of tax evasion and the informal economy in Slovakia and Ukraine: an institutional asymmetry approach. International Journal of Entrepreneurship and Small Business, 28 (2-3). ISSN 1741-8054
Abstract
In recent years, it has been argued that citizens view tax evasion and the informal economy as socially acceptable when the codified laws and regulations (formal institutions) of a country are not aligned with the norms, values and beliefs of the population (informal institutions). Reporting a 2013 survey of 238 entrepreneurs’ views on the acceptability of tax evasion and the informal economy in Slovakia and Ukraine, this paper confirms for the first time this institutional asymmetry thesis with regard to entrepreneurs, revealing that the gap between state morality and entrepreneurial morality has an impact on the acceptability of illegal behaviour. The paper concludes by discussing the theoretical and policy implications.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2015 Inderscience. This is an author-produced version of a paper sunbsequently published in International Journal of Entrepreneurship and Small Business. Uploaded in accordance with the publisher's self-archiving policy |
Keywords: | illegitimate behaviour; shadow economy; tax evasion; institutional theory; entrepreneurship; Slovakia; Ukraine |
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: | 15 Jul 2015 15:03 |
Last Modified: | 03 Jan 2017 07:55 |
Published Version: | http://dx.doi.org/10.1504/IJESB.2016.076639 |
Status: | Published |
Publisher: | Inderscience |
Refereed: | Yes |
Identification Number: | 10.1504/IJESB.2016.076639 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:88081 |