Accès libre

Explaining the Undeclared Economy in Bulgaria: an Institutional Asymmetry Perspective

À propos de cet article

Citez

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)90010-2Search 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/gpf045Search 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.2014.05.002Search 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.13.4.1Search 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.xSearch 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.2479905Search 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.2430876Search 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.2435142Search 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.2006.10.006Search in Google Scholar

Gallin, D. 2001. Propositions on trade unions and informal employment in time of globalisation. Antipode 19: 531-49.10.1111/1467-8330.00197Search 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.v3n3p139Search 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.0000044287.88147.5eSearch 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.2003.08.014Search in Google Scholar

Goev, V. 2009. Estimating the Hidden Economy in Bulgaria. South-East Europe Review for Labour and Social Affairs 12(1): 77-93.10.5771/1435-2869-2009-1-79Search 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/S1537592704040472Search 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-xSearch 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.10.1007/978-1-349-24156-9Search 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.2004.01.008Search 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/s10551-013-2030-6Search 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/s10551-011-0955-1Search 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/CBO9780511808678Search 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/s10551-005-3402-3Search 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/v10033-011-0004-0Search 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.v5n13p454Search 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/sjm8-3776Search 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: 149-16610.1177/0950017007087421Search in Google Scholar

Schneider, F. and Williams, C. C. 2013. The Shadow Economy. London: Institute of Economic Affairs.10.2139/ssrn.3915632Search 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.12115Search in Google Scholar

Slavnic, Z. 2010. Political economy of informalisation. European Societies 12: 3-23.10.1080/14616690903042724Search 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/9780199299249.003.0025Search in Google Scholar

Tobin, J. 1958. Estimation of relationships for limited dependent variables. Econometrica 26: 24-36.10.2307/1907382Search in Google Scholar

Torgler, B. 2004. Tax morale in Asian countries. Journal of Asian Economics 15(2): 237-266.10.1016/j.asieco.2004.02.001Search in Google Scholar

Watson, T.J. 2003. Sociology, Work and Industry. London: Routledge.10.4324/9780203436073Search 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/v10033-012-0005-7Search 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.12030Search 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: 735-753.10.1177/0950017013501951Search 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.2013.11.048Search 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: 91-107.10.1177/0959680113481732Search 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: 10.1177/026624261453428010.1177/0266242614534280Search 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

eISSN:
2233-1999
Langue:
Anglais
Périodicité:
2 fois par an
Sujets de la revue:
Business and Economics, Business Management, other, Political Economics