Business Commons^™

Across the EU28, there is not only a significant ‘jobs gap’ with only 70.1 per cent of

the working age population in jobs but also concerns over the quality of jobs. One

particular concern is that employees are being falsely classified as self-employed by

employers in order to circumvent collective agreements, labour laws (e.g., minimum

wages, working time legislation), employment tax and other employer liabilities implied

in the standard contract of employment, and that the emergent ‘gig’ or ‘platform’ economy

is accelerating this trend.

This report evaluates this emergent employment relationship, here termed ‘dependent’

self-employment, which covers those classified as …

This report presents the findings of a survey on undeclared economic practices undertaken by Croatian companies. In order to obtain the rigorous evidence on undeclared work in Croatia, we previously investigated citizens’ experiences with undeclared work and the practice of envelope wages. With this representative survey of 521 companies, we focus on frequency of company engagement in the undeclared economy.

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’ …