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Pregledni rad
https://doi.org/10.2478/zireb-2019-0015

Characteristics of Undeclared Work in Service Sector in Countries of South East Europe

Predrag Bejaković   ORCID icon orcid.org/0000-0002-4164-8220 ; Institute of Public Finance, Zagreb, Croatia
Ruslan Stefanov   ORCID icon orcid.org/0000-0002-2091-4251 ; Vitosha Research, Sofia, Bulgaria

Puni tekst: engleski, pdf (340 KB) str. 107-131 preuzimanja: 164* citiraj
APA 6th Edition
Bejaković, P. i Stefanov, R. (2019). Characteristics of Undeclared Work in Service Sector in Countries of South East Europe. Zagreb International Review of Economics & Business, 22 (1), 107-131. https://doi.org/10.2478/zireb-2019-0015
MLA 8th Edition
Bejaković, Predrag i Ruslan Stefanov. "Characteristics of Undeclared Work in Service Sector in Countries of South East Europe." Zagreb International Review of Economics & Business, vol. 22, br. 1, 2019, str. 107-131. https://doi.org/10.2478/zireb-2019-0015. Citirano 07.04.2020.
Chicago 17th Edition
Bejaković, Predrag i Ruslan Stefanov. "Characteristics of Undeclared Work in Service Sector in Countries of South East Europe." Zagreb International Review of Economics & Business 22, br. 1 (2019): 107-131. https://doi.org/10.2478/zireb-2019-0015
Harvard
Bejaković, P., i Stefanov, R. (2019). 'Characteristics of Undeclared Work in Service Sector in Countries of South East Europe', Zagreb International Review of Economics & Business, 22(1), str. 107-131. https://doi.org/10.2478/zireb-2019-0015
Vancouver
Bejaković P, Stefanov R. Characteristics of Undeclared Work in Service Sector in Countries of South East Europe. Zagreb International Review of Economics & Business [Internet]. 2019 [pristupljeno 07.04.2020.];22(1):107-131. https://doi.org/10.2478/zireb-2019-0015
IEEE
P. Bejaković i R. Stefanov, "Characteristics of Undeclared Work in Service Sector in Countries of South East Europe", Zagreb International Review of Economics & Business, vol.22, br. 1, str. 107-131, 2019. [Online]. https://doi.org/10.2478/zireb-2019-0015

Sažetak
The undeclared work is a complex and multifaceted phenomenon that has been present in all countries, regardless of its social and political establishment. Notwithstanding, the empirical evidence suggests that informal economy is more prevalent in countries with lower levels of GDP. Furthermore, the informal economy is present in sectors with lower level of capital and higher level of labour intensity. Therefore, the theory and everyday experience imply that the informal economy is more widespread among the services than the goods sectors. This paper provides an overview on the informal work and unofficial economy in the services sector in the former socialist countries in South East Europe. For the reduction of undeclared activities, it is necessary to simplify the procedures for establishing small businesses, to stabilize the tax system, to ensure high tax morale and trust in society and towards institutions, and to decrease the state regulatory burden.

Ključne riječi
undeclared work; post-transition; South East Europe; service sector

Hrčak ID: 220485

URI
https://hrcak.srce.hr/220485

Posjeta: 277 *