Open Access. Powered by Scholars. Published by Universities.®

Taxation Commons

Open Access. Powered by Scholars. Published by Universities.®

Entrepreneurial and Small Business Operations

Colin C Williams

2018

Tax evasion

Articles 1 - 4 of 4

Full-Text Articles in Taxation

Does Trust Prevent Undeclared Work? An Evaluation Of The Social Actor Approach, Colin C. Williams Aug 2018

Does Trust Prevent Undeclared Work? An Evaluation Of The Social Actor Approach, Colin C. Williams

Colin C Williams

In recent decades, a burgeoning literature has brought out of the shadows the magnitude of the undeclared economy. This reveals that the undeclared economy is a persistent feature of contemporary economies. With the equivalent of 17.9 per cent of GDP not declared to the authorities in the European Union in 2016 [1], undeclared work representing 14.3 per cent of gross value added in the private sector in 2013 [2] and 4 per cent of EU28 citizens conducting undeclared work [3], tackling the undeclared economy is not some minor issue. Addressing this practice is important. This is not only because of …


Evaluating Competing Perspectives Towards Undeclared Work: Some Lessons From Bulgaria, Colin C. Williams Aug 2018

Evaluating Competing Perspectives Towards Undeclared Work: Some Lessons From Bulgaria, Colin C. Williams

Colin C Williams

When explaining and tackling the undeclared economy in Central
and Eastern Europe, participants have been conventionally viewed
as rational economic actors. They engage in undeclared work
when the benefits outweigh the costs. Participation is thus
deterred by increasing the sanctions and/or probability of being
caught. Recently, however, an alternative social actor approach
has emerged which views participants as engaging in undeclared
work when their norms, values and beliefs (i.e. citizen morale) do
not align with laws and regulations (i.e. state morale). Here, therefore,
initiatives to develop greater symmetry between civic and
state morale are pursued. To evaluate the validity and …


Explaining Informal Sector Entrepreneurship In Kosovo: An Institutionalist Perspective, Colin C. Williams May 2018

Explaining Informal Sector Entrepreneurship In Kosovo: An Institutionalist Perspective, Colin C. Williams

Colin C Williams

Institutional theory has been widely used to explain entrepreneurship in the informal economy.
A first wave of institutionalist theory argued that informal entrepreneurship resulted from formal
institutional failures and a second wave that such entrepreneurship results from an asymmetry
between the laws and regulations of formal institutions and the unwritten socially shared rules of
informal institutions. This paper evaluates the validity of these two waves of institutionalist explanation
and a new third wave of institutional theory explaining informal entrepreneurship in terms
of a lack of both vertical and horizontal trust. Reporting data from a 2013 survey in Kosovo
involving 500 …


Explaining Cross-Country Variations In The Prevalence Of Informal Sector Competitors: Lessons From The World Bank Enterprise Survey, Colin C. Williams Apr 2018

Explaining Cross-Country Variations In The Prevalence Of Informal Sector Competitors: Lessons From The World Bank Enterprise Survey, Colin C. Williams

Colin C Williams

To advance understanding of informal sector entrepreneurship, the aim of this
paper is to evaluate and explain the cross-country variations in the prevalence of informal
sector competitors. To do so, World Bank Enterprise Survey (WBES) data is reported
from 142 countries. This reveals that 27% of formal enterprises view competition from the
informal sector as a major constraint on their operations, although this varies from 72%of
formal enterprises in Chad to no formal enterprises in El Salvador. To explain these crosscountry
variations, four competing theories are evaluated which variously view informal
sector entrepreneurship and enterprise to bemore prevalent when there …