Taxation Commons^™

This survey collected information from EU Member States, as well as Iceland and Norway, on three issues:

 Tackling undeclared work in the collaborative economy and bogus self-employment.

 Data exchange and data protection.

 Cross-border sanctions.

Of the 28 Platform members from EU Member States as well as Iceland and Norway, 28 out of 30 responses were received. In addition, the European Trade Union Confederation (ETUC) provided qualitative feedback on the role of social partners and their cooperation with enforcement authorities to tackle undeclared work in the areas covered by the survey.

The main objective of this study is to investigate undeclared employment in Bosnia and Herzegovina, its extent, character, potential determinants and current policy approach in tackling this problem. The study relies on the existing EU literature with similar focus, typical secondary data and two primary data sources gathered through a representative survey of BiH population and in-depth interviews with state officials working on undeclared employment. The study thus provides in-depth analysis of undeclared employment in BiH and as such it aims to serve as an underpinning tool which should help to identify new set of policies needed to improve the …

This report evaluates the extent, nature and drivers of the undeclared economy in Serbia and is followed by a report that will provide recommendations regarding how this sphere can be tackled.

To advance understanding of the reasons for informal sector entrepreneurship, this article evaluates the determinants of

cross-country variations in the extent to which enterprises are unregistered when they start operating. Reporting the

World Bank Enterprise Survey data on 67,515 enterprises across 142 countries, the finding is that one in five (19.9%) of

the formal enterprises surveyed started-up unregistered, although this varies from all enterprises surveyed in some

countries (e.g. Pakistan) to 1% of surveyed enterprises in Slovakia. To explain these cross-country variations, four

competing theories are evaluated which variously assert that nonregistration is determined by either: economic

under-development and poorer …

This report examines the drivers of the undeclared economy in Croatia, the current organisation of the fight against undeclared work, and reviews the current and potential policy approaches and measures for tackling undeclared work in Croatia.

 

Recently, significant advances have been made in explaining the determinants of undeclared work. To explain undeclared work, it has been understood that every society has institutions which prescribe, monitor and enforce the ‘rules of the game’ regarding what is socially acceptable. In all societies, these institutions are of two types: formal institutions that prescribe ‘state morality’ …

This diagnostic report evaluates the extent, nature and drivers of the undeclared economy in Greece followed by recommendations regarding how this sphere can be tackled.

 

The size of the undeclared economy is commonly estimated to be equivalent to some 25% of GDP in Greece. A catalyst for its prevalence is the relatively high level of self-employment and large share of micro- and small enterprises. Micro enterprises with 1-9 employees represent 96% of all enterprises in Greece, employing 55% of the labour force (compared with less than 30% in the EU-28). …