[Aliyev, H. 2015. Post-Soviet informality: towards theorybuilding. International Journal of Sociology and Social Policy 35 (3-4): 121-42.10.1108/IJSSP-05-2014-0041]Search in Google Scholar
[Allingham, M. and Sandmo, A. 1972. Income tax evasion: a theoretical analysis. Journal of Public Economics 1: 323-338.10.1016/0047-2727(72)90010-2]Search in Google Scholar
[Alm, J. 2011. Designing alternative strategies to reduce tax evasion. In Tax Evasion and the Shadow Economy, edited by M. Pickhardt and A. Prinz, 13-32. Cheltenham: Edward Elgar.]Search in Google Scholar
[Alm, J. and Torgler, B. 2011. Do ethics matter? tax compliance and morality. Journal of Business Ethics 101: 635-51.10.1007/s10551-011-0761-9]Search in Google Scholar
[Andrews, D., Caldera Sanchez, A. and Johansson, A. 2011. Towards a Better Understanding of the Informal Economy. Paris: OECD Economics Department Working Paper no. 873, OECD.]Search in Google Scholar
[Ayres, I. and Braithwaite, J. 1992. Responsive Regulation: transcending the deregulation debate. New York: Oxford University Press.]Search in Google Scholar
[Baric, M. and Williams, C.C. 2013. Tackling the undeclared economy in Croatia. South-Eastern Europe Journal of Economics 1: 7-36.]Search in Google Scholar
[Boels, D. 2014. It’s better than stealing: informal street selling in Brussels. International Journal of Sociology and Social Policy 34 (9/10): 670-693.10.1108/IJSSP-04-2013-0049]Search in Google Scholar
[Braithwaite, V. and Reinhart, M. 2000 The Taxpayers’ Charter: does the Australian Tax Office comply and who benefits.]Search in Google Scholar
[Canberra: Centre for Tax System Integrity Working Paper no.1, Australian National University.]Search in Google Scholar
[Čučković, N. 2002. Siva ekonomija i proces privatizacije u Hrvatskoj, 1997-2001 [The grey economy and the privatisation process in Croatia, 1997-2001]. Financijska teorija i praksa 26: 245-271.]Search in Google Scholar
[Efendic, A., Pugh, G. and Adnett, N. 2011a. Confidence in formal institutions and reliance on informal institutions in Bosnia and Herzegovina: an empirical investigation using survey data. Economics of Transition 19 (3): 521-40.10.1111/j.1468-0351.2010.00408.x]Search in Google Scholar
[Efendic, A., Pugh, G. and Adnett, N. 2011b. Institutions and economic performance: a meta-regression analysis. European Journal of Political Economy 27: 586-99.10.1016/j.ejpoleco.2010.12.003]Search in Google Scholar
[European Commission. 2007. Stepping up the Fight against Undeclared Work. Brussels: European Commission.]Search in Google Scholar
[European Commission. 2014b. Decision of the European Parliament and of the Council on establishing a European platform to enhance cooperation in the prevention and deterrence of undeclared work COM(2014) 221 final. Brussels: European Commission.]Search in Google Scholar
[Feld, L. and Larsen, C. 2012. Undeclared Work, Deterrence and Social Norms: the case of Germany. Berlin: Springer Verlag.10.1007/978-3-540-87401-0]Search in Google Scholar
[Feld, L.P. and Frey, B.S. 2007. Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation. Law and Policy 29: 102-120.10.1111/j.1467-9930.2007.00248.x]Search in Google Scholar
[Franic, J. and Williams, C.C. 2014. The Undeclared Economy in Croatia. A Baseline Assessment. GREY Working Paper No. 2, Sheffield: Sheffield University Management School.10.2139/ssrn.2435142]Search in Google Scholar
[Galić Nagyszombaty, A. 2012. Unofficial economy in Croatia: Estimation methods and results. Ekonomski pregled 63: 734-762.]Search in Google Scholar
[Gangl, K., Muehlbacher, S., de Groot, M., Goslinga, S., Hofmann, E., Kogler, C., Antonides, G. and Kirchler, E. 2013. ‘How can I help you?’: perceived service orientation of tax authorities and tax compliance. Public Finance Analysis 69 (4): 487-510.10.1628/001522113X675683]Search in Google Scholar
[Gasparaeniene, L., Kartasova, J. and Remeikiene, R. 2014. Evaluation of shadow economy emergence and development factors in service sector: Greek case. Academic Journal of Interdisciplinary Studies 3: 139-145.10.5901/ajis.2014.v3n3p139]Search in Google Scholar
[Hasseldine, J. and Li, Z. 1999. More tax evasion research required in new millennium. Crime, Law and Social Change 31 (1): 91-104.10.1023/A:1008324726125]Search in Google Scholar
[Helmke, G. and Levitsky, S. 2004. Informal institutions and comparative politics: a research agenda. Perspectives on Politics 2: 725-740.10.1017/S1537592704040472]Search in Google Scholar
[Hudson, J, Williams, C.C., Orviska, M. and Nadin, S. 2012. Evaluating the impact of the informal economy on businesses in South East Europe: some lessons from the 2009 World Bank Enterprise Survey. The South-East European Journal of Economics and Business 7: 99-110.10.2478/v10033-012-0010-x]Search in Google Scholar
[ILO. 2014. Transitioning from the informal to the formal economy.Report V (1), International Labour Conference, 103rd Session (2014). Geneva: ILO.]Search in Google Scholar
[Job, J., Stout, A. and Smith, R. 2007. Culture change in three taxation administrations: from command and control to responsive regulation. Law and Policy 29 (1): 84-101.10.1111/j.1467-9930.2007.00247.x]Search in Google Scholar
[Kirchgässner, G. 2010. Tax Morale, Tax Evasion and the Shadow Economy. St Gallen: Discussion Paper no 2010-17, Department of Economics, University of St. Gallen, St.Gallen, Switzerland.]Search in Google Scholar
[Kirchgässner, G. 2011. Tax morale, tax evasion and the shadow economy. In Handbook of the Shadow Economy, edited by F. Schneider, 347-74. Cheltenham: Edward Elgar.]Search in Google Scholar
[Kirchler, E. 2007. The Economic Psychology of Tax Behaviour.Cambridge: Cambridge University Press.10.1017/CBO9780511628238]Search in Google Scholar
[Klarić, V. 2011. Estimating the size of non-observed economy in Croatia using the MIMIC approach. Financial Theory and Practice 35: 59-90.]Search in Google Scholar
[McGee, R.W. 2005. The ethics of tax evasion: a survey of international business academics. Paper presented at the 60th International Atlantic Economic Conference, New York, October 6-9.]Search in Google Scholar
[McGee, R.W. 2008. Taxation and Public Finance in Transition and Developing Countries. New York: Springer.10.1007/978-0-387-25712-9]Search in Google Scholar
[McGee, R.W., Alver, J. and Alver, L. 2008. The ethics of tax evasion: a survey of Estonian Opinion. In Taxation and Public Finance in Transition and Developing Countries, edited by R.W. McGee, 119-36. Berlin: Springer.10.2139/ssrn.988506]Search in Google Scholar
[Ministry of Labour and Pension System. 2014. 2014: godina borbe protiv rada na crno [2014 - the year of the fight against undeclared work]. Retrieved 17.4.2014, from http://www.mrms.hr/2014-godina-borbe-protiv-rada-na-crno/ ]Search in Google Scholar
[Molero, J.C. and Pujol, F. 2012. Walking inside the potential tax evader’s mind: tax morale does matter. Journal of Business Ethics 105: 151-162.10.1007/s10551-011-0955-1]Search in Google Scholar
[Murphy, K. 2005. Regulating more effectively: the relationship between procedural justice, legitimacy and tax non-compliance. Journal of Law and Society 32: 562-589.]Search in Google Scholar
[Murphy, K. 2008. Enforcing tax compliance: to punish or persuade? Economic Analysis and Policy 38 (1): 113-35.10.1016/S0313-5926(08)50009-9]Search in Google Scholar
[Murphy, K. and Harris, N. 2007. Shaming, shame and recidivism: a test of re-integrative shaming theory in the white-collar crime context. British Journal of Criminology 47: 900-917.]Search in Google Scholar
[National Audit Office. 2008. Tackling the Hidden Economy.London: National Audit Office.]Search in Google Scholar
[North, D.C. 1990. Institutions, Institutional Change and Economic Performance. Cambridge: Cambridge University Press.10.1017/CBO9780511808678]Search in Google Scholar
[OECD. 2008. OECD Employment Outlook. Paris: OECD.]Search in Google Scholar
[OECD. 2012. Reducing Opportunities for Tax Non-Compliance in the Underground Economy. Paris: OECD. ]Search in Google Scholar
[Official Gazette. 2011. Prohibition and Prevention of Unregistered Activities Act. 61/11.]Search in Google Scholar
[Ott, K. 2002. Neslužbeno gospodarstvo u Republici Hrvatskoj [Unofficial economy in Croatia. Financijska teorija i praksa, 26: 1-30.]Search in Google Scholar
[Pedersen, S. 2003. The Shadow Economy in Germany, Great Britain and Scandinavia: a measurement based on questionnaire surveys. Copenhagen: The Rockwool Foundation Research Unit.]Search in Google Scholar
[Polese, A. and Rodgers, P. 2011. Surviving post‐socialism: the role of informal economic practices. International Journal of Sociology and Social Policy, 31 (11/12): 612-618.]Search in Google Scholar
[Remeikiene, R., Gasparaeniene, L. and Kartasova, J. 2014. Country-level determinants of the shadow economy during 2005-2013: the case of Greece. Mediterranean Journal of Social Sciences 5: 454-460.10.5901/mjss.2014.v5n13p454]Search in Google Scholar
[Richardson, M. and Sawyer, A. 2001. A t axonomy of the t ax compliance literature: further findings, problems and prospects. Australian Tax Forum 16 (2): 137-320.]Search in Google Scholar
[Royston, P. 2004. Multiple imputation of missing values. The Stata Journal 4(3): 227-241.10.1177/1536867X0400400301]Search in Google Scholar
[Rubić, T. 2013. Afternoon moonlighting - it was a must: the dynamics and paradoxes of the Croatian socialist and post-socialist labor market. Narodna umjetnost 50(1): 121-145.10.15176/VOL50NO105]Search in Google Scholar
[Rubin, D. B. 1987. Multiple imputation for nonresponse in surveys. New York: Wiley.10.1002/9780470316696]Search in Google Scholar
[Schafer, J. and Graham, J. 2002. Missing data: Our view of the state of the art. Psychological Methods 7 (2): 147-177.10.1037/1082-989X.7.2.147]Search in Google Scholar
[Schneider, F. 2013. Size and development of the shadow economy of 31 European and 5 other OECD countries from 2003 to 2013: a further decline. Retrieved from http://www.econ.jku.at/members/Schneider/files/publications/2013/ShadEcEurope31_Jan2013.pdf (accessed 6 November 2014).]Search in Google Scholar
[Schneider, F. and Williams, C.C. 2013. The Shadow Economy.London: Institute of Economic Affairs.10.2139/ssrn.3915632]Search in Google Scholar
[Shaw, J., Slemrod, J. and Whiting, J. 2008. Administration and Compliance. London; Institute for Fiscal Studies.]Search in Google Scholar
[Small Business Council. 2004. Small Business in the Informal Economy: making the transition to the formal economy.London: Small Business Council.]Search in Google Scholar
[State Inspectorate. 2013a. Inspekcijski nadzori gospodarskih inspektora iz područja prometa roba i usluga, neregistriranih djelatnosti, ugostiteljstva i turizma za razdoblje 1. siječnja - 30. rujna 2013 [Inspections in the fields of trade of goods and services, unregistered activities, catering and tourism for the period 1 January-30 September 2013]. Zagreb: State Inspectorate.]Search in Google Scholar
[State Inspectorate. 2013b. Izvješće o radu Državnog inspektorata u 2012.godini [State Inspectorate. Annual report 2012]. Zagreb: State Inspectorate.]Search in Google Scholar
[Šundalić, A. 1999. Privatizacijski novum - obećavajuća ili neizvjesna sudbina većine [Privatisation novelty - a promising or uncertain fate of the majority]. In Privatizacija i javnost [Privatisation and the public], edited by D. Čengić and I. Rogić, 141-60. Zagreb: Institute of Social Sciences Ivo Pilar.]Search in Google Scholar
[Taylor, N. 2005. Explaining taxpayer noncompliance through reference to taxpayer identities: a social identity perspective. In Size, Causes and Consequences of the Underground Economy: an international perspective, edited by C. Bajada and F. Schneider, 39-54. Aldershot: Ashgate.10.4324/9781351149044-3]Search in Google Scholar
[Torgler, B. 2007. Tax morale in Central and Eastern European countries. In Tax Evasion, Trust and State Capacities: how good is tax morale in Central and Eastern Europe?, edited by N. Hayoz and S. Hug, 155-86. Bern: Peter Lang.]Search in Google Scholar
[Torgler, B. 2011. Tax morale and compliance: review of evidence and case studies for Europe. Washington DC: World Bank Policy Research Working Paper 5922, World Bank. Tyler, T. 1997. The psychology of legitimacy: a relational perspective n voluntary deference to authorities. Personality and Social Psychology Review 1 (4): 323-45.10.1207/s15327957pspr0104_4]Search in Google Scholar
[Tyler, T.R., Sherman, L., Strang, H., Barnes, G. and Woods, D. 2007. Reintegrative shaming, procedural justice and recidivism: the engagement of offenders’ psychological mechanisms in the Canberra RISE drinking and driving experiment. Law and Society 41 (3): 553-86.10.1111/j.1540-5893.2007.00314.x]Search in Google Scholar
[Varma, K. and Doob, A. 1998. Deterring economic crimes: the case of tax evasion. Canadian Journal of Criminology 40: 165-84.10.3138/cjcrim.40.2.165]Search in Google Scholar
[Webb, J.W., Tihanyi, L., Ireland, R.D. and Sirmon, D.G. 2009. You say illegal, I say legitimate: entrepreneurship in the informal economy. Academy of Management Review 34: 492-510.]Search in Google Scholar
[Webley, P. and Halstead, S. 1986. Tax evasion on the micro: significant stimulations per expedient experiments.Journal of Interdisciplinary Economics 1: 87-100.10.1177/02601079X8600100204]Search in Google Scholar
[Weigel, R., Hessin, D. and Elffers, H. 1987. Tax evasion research: a critical appraisal and theoretical model. Journal of Economic Psychology 8 (2): 215-35.10.1016/0167-4870(87)90021-3]Search in Google Scholar
[Wenzel, M. 2002. The impact of outcome orientation and justice concerns on tax compliance: the role of taxpayers’ identity. Journal of Applied Psychology 87: 639-45.10.1037/0021-9010.87.4.629]Search in Google Scholar
[Williams, C.C. 2014a. Confronting the Shadow Economy: evaluating tax compliance and behaviour policies. Cheltenham: Edward Elgar.]Search in Google Scholar
[Williams, C.C. 2014b. Out of the shadows: a classification of economies by the size and character of their informal sector. Work, Employment and Society 28: 735-753.10.1177/0950017013501951]Search in Google Scholar
[Williams, C.C. 2014c. Explaining cross-national variations in the prevalence and character of undeclared employment in the European Union. European Spatial Research and Policy 21 (2): 115-132.10.1515/esrp-2015-0008]Search in Google Scholar
[Williams, C.C. and Horodnic, I. 2015a. Rethinking the marginalisation thesis: an evaluation of the socio-spatial variations in undeclared work in the European Union. Employee Relations 37 (1): 48-65.10.1108/ER-06-2014-0074]Search in Google Scholar
[Williams, C.C. and Horodnic, I. 2015b. Evaluating the prevalence of the undeclared economy in Central and Eastern Europe: an institutional asymmetry perspective. European Journal of Industrial Relations, doi: 10.1177/0143831X1456883510.1177/0143831X14568835]Search in Google Scholar
[Williams, C.C. and Horodnic, I. 2015c. Explaining the prevalence of illegitimate wage practices in Southern Europe: an institutional analysis. South European Society and Politics, http://dx.doi.org/10.1080/13608746.2015.101351810.1080/13608746.2015.1013518]Search in Google Scholar
[Williams, C.C. and Martinez, A. 2014a. Explaining cross-national variations in tax morality in the European Union: an exploratory analysis. Studies in Transition States and Societies, 6: 5-17.]Search in Google Scholar
[Williams, C.C. and Martinez-Perez, A. 2014b. Why do consumers purchase goods and services in the informal economy? Journal of Business Research 67(5): 802-806.10.1016/j.jbusres.2013.11.048]Search in Google Scholar
[Williams, C.C. and Shahid, M. 2015. Informal entrepreneurship and institutional theory: explaining the varying degrees of (in)formalisation of entrepreneurs in Pakistan. Entrepreneurship and Regional Development, http://dx.doi.org/10.1080/08985626.2014.96388910.1080/08985626.2014.963889]Search in Google Scholar
[Williams, C.C., Franic, J. and Dzhekova, R. 2014. Explaining and tackling the undeclared economy in Bulgaria: an institutional asymmetry perspective. The South-East European Journal of Economics and Business 9 (2): 33-4510.2478/jeb-2014-0008]Search in Google Scholar
[Williams, C.C., Kedir, A., Fethi, M. and Nadin, S. 2012. Evaluating ‘varieties of capitalism’ by the extent and nature of the informal economy: the case of South-Eastern Europe. South Eastern Europe Journal of Economics 10: 87-104.]Search in Google Scholar
[Williams, C.C., Nadin, S., Kedir, A. and Vorley, T. 2013. Evaluating the extent and nature of the informalisation of employment relations in South-East Europe. European Journal of Industrial Relations 19 (2): 91-107. 10.1177/0959680113481732]Search in Google Scholar