Economics at your fingertips  

Evaluating Policy Approaches Towards Undeclared Work: Some Lessons from FYR of Macedonia

Colin Williams () and Slavko Bezeredi

South-Eastern Europe Journal of Economics, 2018, vol. 16, issue 2, 171-187

Abstract: To tackle undeclared work, the conventional rational economic actor approach uses deterrents to ensure that the costs of engaging in undeclared work outweigh the benefits. Recent years have seen the emergence of a social actor approach which focuses upon improving tax morale. To analyse the association between participation in undeclared work and these policy approaches, 2,014 face-to-face interviews, conducted in FYROM in 2015, are reported. Logistic regression analysis reveals no association between participation in undeclared work and the perceived level of penalties and risk of detection, but there is an association with the level of tax morale. The paper concludes by discussing the implications for theory and policy.

Keywords: Informal Sector; Tax Morale; Tax Evasion; FYROM; South-East Europe (search for similar items in EconPapers)
JEL-codes: H26 J46 K34 K42 O17 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link) (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this article

More articles in South-Eastern Europe Journal of Economics from Association of Economic Universities of South and Eastern Europe and the Black Sea Region Contact information at EDIRC.
Bibliographic data for series maintained by Ms. Melina Petromelidou ().

Page updated 2019-04-10
Handle: RePEc:seb:journl:v:16:y:2018:i:2:p:171-187