What is it about?

In recent years, it has been argued that citizens view tax evasion and the informal economy as socially acceptable when the codified laws and regulations (formal institutions) of a country are not aligned with the norms, values and beliefs of the population (informal institutions).

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Why is it important?

Reporting a 2013 survey of 238 entrepreneurs’ views on the acceptability of tax evasion and the informal economy in Slovakia and Ukraine, this paper confirms for the first time this institutional asymmetry thesis with regard to entrepreneurs, revealing that the gap between state morality and entrepreneurial morality has an impact on the acceptability of illegal behaviour.

Perspectives

Examines the social acceptability of tax evasion and the informal economy in Slovakia and Ukraine

Professor Colin C Williams
University of Sheffield

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This page is a summary of: Determinants of entrepreneurs' views on the acceptability of tax evasion and the informal economy in Slovakia and Ukraine: an institutional asymmetry approach, International Journal of Entrepreneurship and Small Business, January 2016, Inderscience Publishers, DOI: 10.1504/ijesb.2016.076639.
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