Firm informality during the COVID-19 crisis in Argentina: perception of commercial entrepreneurs and public accountants

Florencia Pedroni ()

Estudios Gerenciales, 2023, vol. 39, issue 166, 24-36

Abstract: This article analyzes the impact of the COVID-19 crisis on the informality of Argentinian micro-, small-, and medium-sized enterprises based on the perception of commercial entrepreneurs and public accountants from Bahía Blanca (Argentina). Using primary data collected through semi-structured interviews, a qualitative content analysis was performed combining theory-oriented and data-based coding. Despite the widespread use of electronic payments, the findings suggest an increase in income underreporting and the number of unregistered companies, thus supporting the countercyclical behavior of the informal sector during that crisis. The article contributes to a better understanding of informality through a microeconomic-qualitative approach by integrating the perspective of two different actors. Empirical findings are relevant for policymakers seeking to reduce the levels of informality during periods of crisis.

Keywords: small enterprises; economic crisis; informal sector; electronic commerce; tax evasion (search for similar items in EconPapers)
JEL-codes: E26 H26 O17 (search for similar items in EconPapers)
Date: 2023
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https://doi.org/10.18046/j.estger.2023.166.5403

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Persistent link: https://EconPapers.repec.org/RePEc:col:000129:020672

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