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Articles 181 - 183 of 183
Full-Text Articles in Taxation
Entrepreneurship And The Informal Economy: An Overview, Colin C. Williams
Entrepreneurship And The Informal Economy: An Overview, Colin C. Williams
Colin C Williams
In recent decades, the field of entrepreneurship studies has become increasingly interested in the relationship between entrepreneurship and the informal economy. This paper reviews this burgeoning sub-field of entrepreneurship studies that recognizes how entrepreneurs do not always conduct their business affairs wholly by the rulebook. Evaluating this rapidly growing body of literature, it reviews the findings regarding the preponderance of entrepreneurs to engage in the informal economy, the nature of such informal entrepreneurship, the characteristics of informal entrepreneurs and the motives underpinning participation in such endeavor, along with the competing theories that have sought to explain engagement in this type …
Joining Up The Fight Against Undeclared Work In Europe, Colin C. Williams
Joining Up The Fight Against Undeclared Work In Europe, Colin C. Williams
Colin C Williams
Report to the European Commission on the feasibility of creating a platform for cooperation between labour inspectorates and other relevant monitoring and enforcement bodies, to prevent and fight undeclared work
Explaining The Off-The-Books Enterprise Culture Of Ukraine: Reluctant Or Willing Entrepreneurship?, Colin C. Williams
Explaining The Off-The-Books Enterprise Culture Of Ukraine: Reluctant Or Willing Entrepreneurship?, Colin C. Williams
Colin C Williams
In recent years, there has been a growing realisation that beyond the realm of legitimate entrepreneurship is a large hidden enterprise culture composed of entrepreneurs conducting some or all of their trade off-the-books. Until now, however, few have evaluated how many entrepreneurs start-up their ventures trading off-the-books and why they do so. Reporting face-to-face interviews conducted in Ukraine during 2005-06 with 331 entrepreneurs, the finding is not only that the vast majority (90%) operate partially or wholly off-the-books but also that they are not all driven by necessity and as a last resort and survival strategy into entrepreneurship. Revealing how …