Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2021.1985571
It is not OK but it works – unproductive entrepreneurship, the case of Poland
Julita E. Wasilczuk
orcid.org/0000-0002-9373-0293
Katarzyna Stankiewicz
Sažetak
The concept of unproductive entrepreneurs was introduced to science by Baumol, who pointed out the differences in business output between countries. Unproductive behaviour of entrepreneurs
is often a consequence of ineffective institutions used by entrepreneurs for rent seeking. The aim of this article is to examine
subjective norms (S.N.) and attitudes regarding specified types of
unproductive entrepreneurship, which in many cases takes the
form of unethical or even unlawful behaviour among entrepreneurs in Poland. Examples of such behaviour are: bribery and tax
evasion, burdensome lawsuits, often unfounded or lobbying. The
structure of the research was based on Baumol’s work while the
research model was based on Ajzen’s theory of planned behaviour (T.P.B.). In this article we argue that unproductive entrepreneurship in transforming economies is often forced by inefficient
institutions and the desire to avoid bankruptcy. The results of the
survey carried out among 270 Polish entrepreneurs indicated a
permissive and subjective standard regarding tax evasion when
the existence of their business is endangered, and more negative
behavioural beliefs (B.B.) regarding the effectiveness of tax evasion than regarding the effectiveness of paying bribes (P.B.).
Ključne riječi
unproductive entrepreneurship; bribes; tax evasion; entrepreneurial behaviour; entrepreneurial ethics
Hrčak ID:
302492
URI
Datum izdavanja:
31.3.2023.
Posjeta: 365 *