Beyond a Deterrence Approach towards the Undeclared Economy
Some Lessons from Bulgaria
Bibliographic Data
| ID | 21207782 |
|---|---|
| Authors | Colin C Williams (0000-0002-3610-1933, University of Sheffield, corresponding author), Josip Franić (0000-0002-5383-1735, University of Sheffield) |
| Year | 2016 |
| Volume | 18 |
| Issue | 1 |
| Pages | 90-106 |
| Publication date | 2016-01-02 |
| Open Access | No |
| Type | ARTICLE |
| Venue | Journal of Balkan and Near Eastern Studies (JOURNAL) |
| Journal identifiers | ISSN: 1944-8953 • E-ISSN: 1944-8961 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/19448953.2015.1094269 |
| OpenAlex | W2282331188 |
| Language | EN |
| Citations received | 4 |
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 1,018 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
Business · Deterrence theory · Economic growth · Economics · Informal sector · Political science · Public economics · Sociology · Tax Evasion · Law · Psychology · Social Psychology · Taxation and Compliance Studies
| Citations per year | 0.5 |
|---|---|
| Citation span | 2018 - 2023 (6) |
| Highly cited | No |