[Allingham, M. G. and Sandmo, A. 1972. Income tax evasion: a theoretical analysis. Journal of Public Economics 1(2): 323-338.10.1016/0047-2727(72)90010-2]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
[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
[Baumol, W.J. and Blinder, A. 2008. Macroeconomics: principles and policy. Cincinnati, OH: South-Western Publishing.]Search in Google Scholar
[BICA. 2011a. Доклад за основните предизвикателства за диагностика, ограничаване и превенция на неформалната икономика [Report on the key challenges to the diagnosis, restriction and prevention of the informal economy]. Sofia: ]Search in Google Scholar
[BICA BICA. 2011b. Неформалната икономика и работодателите [The informal economy and the employers]. Sofia: ]Search in Google Scholar
[BICA BICA. 2012. Комплексен аналитичен доклад за състоянието на неформалната икономика в България и изводи за нейното ограничаване и превенция [Complex analytical report on the state of the informal economy in Bulgaria and conclusions on its reduction and prevention]. Sofia: BICA.]Search in Google Scholar
[Bogdanov, L. and Stanchev, K. 2010. Сивата икономика в България: състояние към средата-края на 2010 г. [The grey economy in Bulgaria: situation as of 2010]. Sofia: Institute for Market Economics.]Search in Google Scholar
[Castells, M. and Portes, A. 1989. World underneath: the origins, dynamics and effects of the informal economy. In The Informal Economy: studies in advanced and less developing countries, edited by A. Portes, M. Castells and L. Benton, 1-19. Baltimore: John Hopkins University Press.]Search in Google Scholar
[Chang, J.J. and Lai, C.C. 2004. Collaborative tax evasion and social norms: why deterrence does not work. Oxford Economic Papers 56(2): 344-368.10.1093/oep/gpf045]Search in Google Scholar
[Chavdarova, T. 2014. Envelope wages. Paper presented at the States and States of Informality Conference, Sofia, 5 September.]Search in Google Scholar
[Center for the Study of Democracy. 2009a. Crime without Punishment. Countering Corruption and Organised Crime in Bulgaria. Sofia: CSD.]Search in Google Scholar
[Center for the Study of Democracy. 2009b. Policies to Counter the Effects of the Economic Crisis: Hidden Economy Dynamics 2009. Policy Brief No. 20. Sofia: CSD.]Search in Google Scholar
[Center for the Study of Democracy. 2011. The Hidden Economy in Bulgaria and the Global Economic Crisis. Sofia: CSD.]Search in Google Scholar
[Center for the Study of Democracy. 2012. Bulgarian Serious and Organised Crime Threat Assessment 2010-2011. Sofia: CSD.]Search in Google Scholar
[Center for the Study of Democracy. 2013a. The Hidden Economy in Bulgaria, Policy Brief No. 37. Sofia: CSD.]Search in Google Scholar
[Daskalova, N. 2013a. Joint effective control on undeclared work, Bulgaria. Eurofound [Online]. Available: http:// www.eurofound.europa.eu/areas/labourmarket/tackling/cases/bg017.htm (accessed 21 December 2014).]Search in Google Scholar
[Dau, L.A. and Cuervo-Cazurra, A. 2014. To formalize or not to formalize: entrepreneurship and pro-market institutions. Journal of Business Venturing 29: 668-686.10.1016/j.jbusvent.2014.05.002]Search in Google Scholar
[Daude, C., Gutierrez, H. and Melguizo, A. 2013. What drives tax morale? a focus on emerging economies. Review of Public Economics 207: 9-4010.7866/HPE-RPE.13.4.1]Search in Google Scholar
[De Soto, H. 1989. The Other Path: the economic answer to terrorism. London: Harper and Row.]Search in Google Scholar
[De Soto, H. 2001. The Mystery of Capital: why capitalism triumphs in the West and fails everywhere else. London: Black Swan.]Search in Google Scholar
[Dekker, H., Oranje, E., Renooy, P., Rosing, F. and Williams, C.C. 2010. Joining up the fight against undeclared work in Europe. Brussels: Commission of the European Communities, Employment, Social Affairs and Equal Opportunities DG.]Search in Google Scholar
[Denzau, A.T. and North, D. 1994. Shared mental models: ideologies and institutions. Kyklos 47: 3-30.10.1111/j.1467-6435.1994.tb02246.x]Search in Google Scholar
[Dolenec, D. 2013. Democratic Institutions and Authoritarian Rule in Southeast Europe. Colchester: ECPR Press.]Search in Google Scholar
[Dzhekova, R., Franic, J., Mishkov, L. and Williams, C.C. 2014. Tackling the Undeclared Economy in FYR Macedonia. A Baseline Assessment. GREY Working Paper No. 3. Sheffield: Sheffield University Management School.10.2139/ssrn.2479905]Search in Google Scholar
[Dzhekova, R. and Williams, C.C. 2014. Tackling the Undeclared Economy in Bulgaria. A Baseline Assessment. GREY Working Paper No. 1. Sheffield: Sheffield University Management School.10.2139/ssrn.2430876]Search in Google Scholar
[Elgin, C. and Oztunali, O. 2012. Shadow Economies around the World: Model Based Estimates. Istanbul: Bogazici University. ]Search in Google Scholar
[European Commission. 2007. Special Eurobarometer 284. Undeclared Work in the European Union. Brussels: \]Search in Google Scholar
[European Commission European Commission. 2012. Report from the Commission to the European Parliament and the Council. On Progress in Bulgaria under the Cooperation and Verification Mechanism. COM(2012) 411 final. Brussels: European Commission.]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
[Frey, B.S. and Torgler, B. 2007. Tax morale and conditional cooperation. Journal of Comparative Economics 35: 136-159.10.1016/j.jce.2006.10.006]Search in Google Scholar
[Gallin, D. 2001. Propositions on trade unions and informal employment in time of globalisation. Antipode 19: 531-49.10.1111/1467-8330.00197]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
[Geertz, C. 1963. Old Societies and New States: the quest for modernity in Asia and Africa. Glencoe IL: Free Press. General Labour Inspectorate. 2013. Activity Report 2012.]Search in Google Scholar
[General Labour Inspectorate [Online]. Available: http:// www.gli.government.bg/upload/docs/2013-06/SKMBT_DOKLAD_IA_GIT_2012.pdf (Accessed 4 April 2014).]Search in Google Scholar
[Gerxhani, K. 2004a. The informal sector in developed and less developed countries: a literature survey. Public Choice 120: 267-300. 10.1023/B:PUCH.0000044287.88147.5e]Search in Google Scholar
[Gerxhani, K. 2004b. Tax evasion in transition: outcome of an institutional clash? Testing Feige’s conjecture in Albania. European Economic Review 48(7): 729-45.10.1016/j.euroecorev.2003.08.014]Search in Google Scholar
[Goev, V. 2009. Estimating the Hidden Economy in Bulgaria. South-East Europe Review for Labour and Social Affairs 12(1): 77-93.10.5771/1435-2869-2009-1-79]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. 2013. Women and Men in the Informal Economy: statistical picture, available at http://laborsta.ilo.org/informal_economy_E.html (last accessed 18 November 2014) ]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
[KC2 Ltd. and Industry Watch Group. 2010. Food Voucher Issuance in Bulgaria: Economic and Fiscal Impact. Sofia: KC2.]Search in Google Scholar
[Legge, K. 1995. Human Resource Management: rhetorics and realities. Basingstoke: Macmillan.10.1007/978-1-349-24156-9]Search in Google Scholar
[Lewis, A. 1959. The Theory of Economic Growth. London: Allen and Unwin.]Search in Google Scholar
[Loukanova, P. and Bezlov, T. 2007. Undeclared Work from SYSDEM Correspondent. Bulgaria. European Employment Observatory [Online]. Available: http://www.euemployment-observatory.net/resources/reviews/NationalArticles/BulgariaUDW2007.pdf (Accessed 31 October 2014).]Search in Google Scholar
[Maloney, W. F. 2004. Informality Revisited. World Development 32: 1159-1178.10.1016/j.worlddev.2004.01.008]Search in Google Scholar
[Mathias, B. D., Lux, S., Crook, T. R., Autry, C. and Zaretzki, R. 2014. Competing against the unknown: the impact of enabling and constraining institutions on the informal economy. Journal of Business Ethics, http://dx.doi.org/10.1007/s10551-013-2030-6.10.1007/s10551-013-2030-6]Search in Google Scholar
[Meagher, K. 2010. Identity Economics: social networks and the informal economy in Nigeria. New York: James Currey.]Search in Google Scholar
[Ministry of Finance. 2010. The grey economy: approaches for measuring and modelling. Brief methodological analyses. Sofia: Ministry of Finance.]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. 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
[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, R. 2012. Closing the European Tax Gap: a report for Group of the Progressive Alliance of Socialists and Democrats in the European Parliament. Downham Market: Tax Research LLP.]Search in Google Scholar
[Nenovsky, N. and Hristov, K. 1999. A Study of the Money in Transaction after Establishing the Currency Board in Bulgaria. Bulgarian National Bank Working Paper. Sofia: Bulgarian National Bank.]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
[Nwabuzor, A. 2005. Corruption and development: new initiatives in economic openness and strengthened rule of law. Journal of Business Ethics 59: 121-138.10.1007/s10551-005-3402-3]Search in Google Scholar
[OECD. 2012. Reducing Opportunities for Tax Non-Compliance in the Underground Economy. Paris: OECD.]Search in Google Scholar
[Perachi, F., Perotti, V. and Scarpetta, S. 2007. Informality and Social Protection: Preliminary Results from Pilot Surveys in Bulgaria and Colombia. World Bank Social Protection Discussion Paper No. 0717. Washington D.C.: World Bank Group.]Search in Google Scholar
[Perotti, V. and Sanchez Puerta, M. 2009. Personal Opinions about the Social Security System and Informal Employment: Evidence from Bulgaria. World Bank Social Protection Discussion Paper No. 0915. Washington D.C.: World Bank Group.]Search in Google Scholar
[Podrug, N. 2011. Influence of national culture on decisionmaking style. South East European Journal of Economics and Business 6(1): 37-44.10.2478/v10033-011-0004-0]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
[Ristovska, M., Mojsoska-Blazevski, N. and Nikolov, M. 2012. An alternative view to the tax evasion: the effect of tax morale on paying taxes in Macedonia and EU countries. Serbian Journal of Management 8: 169-183.10.5937/sjm8-3776]Search in Google Scholar
[Round, J., Williams, C. C. and Rodgers, P. 2008. Corruption in the post-Soviet workplace: the experiences of recent graduates in contemporary Ukraine. Work, Employment and Society 22: 149-16610.1177/0950017007087421]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
[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/publications2013/ShadEcEurope31_Jan2013.pdf (accessed 6 November 2014). ]Search in Google Scholar
[Siqueira, A. C. O., Webb, J. and Bruton, G. D. 2014. Informal entrepreneurship and industry conditions. Entrepreneurship Theory and Practice, DOI: 10.1111/etap.1211510.1111/etap.12115]Search in Google Scholar
[Slavnic, Z. 2010. Political economy of informalisation. European Societies 12: 3-23.10.1080/14616690903042724]Search in Google Scholar
[Stanchev, K. 2005. Ed. Study of Incentives, Characteristics and Strategies of Firms Operating ‘in the Shadows’. Sofia: Institute for Market Economics.]Search in Google Scholar
[Thompson, P. and Alvesson, M. 2005. Bureaucracy at work: misunderstandings and mixed blessings. In The Values of Bureaucracy, edited by P. du Gay, 121-140. Oxford: Oxford University Press.10.1093/oxfordhb/9780199299249.003.0025]Search in Google Scholar
[Tobin, J. 1958. Estimation of relationships for limited dependent variables. Econometrica 26: 24-36.10.2307/1907382]Search in Google Scholar
[Torgler, B. 2004. Tax morale in Asian countries. Journal of Asian Economics 15(2): 237-266.10.1016/j.asieco.2004.02.001]Search in Google Scholar
[Watson, T.J. 2003. Sociology, Work and Industry. London: Routledge.10.4324/9780203436073]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
[Williams, C. C. 2012. Cross-national variations in the underreporting of wages in South-East Europe: a result of overregulation or under-regulation? The South East European Journal of Economics and Business 7(1): 53-61.10.2478/v10033-012-0005-7]Search in Google Scholar
[Williams, C. C. 2013. Evaluating cross-national variations in the extent and nature of informal employment in the European Union. Industrial Relations Journal 44: 479-494.10.1111/irj.12030]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. 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, A. 2014b. Why do consumers purchase goods and services in the informal economy? Journal of Business Research 67: 802-806.10.1016/j.jbusres.2013.11.048]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: 91-107.10.1177/0959680113481732]Search in Google Scholar
[Williams, N. and Vorley, T. 2014. Institutional asymmetry: how formal and informal institutions affect entrepreneurship in Bulgaria. International Small Business Journal doi: 10.1177/026624261453428010.1177/0266242614534280]Search in Google Scholar
[World Economic Forum. 2014. Global Competitiveness Report. Available at: http://www.weforum.org/reports/global-competitiveness-report-2013-2014 ]Search in Google Scholar