Small-Business Participation in the Informal Sector of an Emerging Economy.
We investigate the characteristics of the owners of small businesses that participate in the informal sector of an emerging economy and their perception of the risk of detection by tax authorities while doing so. Data are gathered from a survey covering 1027 small businesses in Trinidad and Tobago....
| Publicado en: | Journal of Development Studies Vol. 44; no. 10; pp. 1531 - 1554 |
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| Autores principales: | , |
| Formato: | Artículo |
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Taylor & Francis Ltd
Nov2008
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=35348151&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 35348151 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 00220388 JDS jtl: Journal of Development Studies issn: 00220388 maglogo: N pubinfo: dt: Nov2008 vid: 44 iid: 10 pid: 377 pub: Taylor & Francis Ltd artinfo: ui: 35348151 10.1080/00220380802265520 ppf: 1531 ppct: 23 formats: fmt: – @attributes: type: T – @attributes: type: P size: 173KB tig: atl: Small-Business Participation in the Informal Sector of an Emerging Economy. aug: au: Sookram, Sandra Watson, PatrickKent affil: University of the West Indies, Trinidad and Tobago su: Tax laws Taxation of small businesses Informal sector Tax evasion Surveys Developing countries Trinidad & Tobago sug: subj: Trinidad & Tobago Tax laws Taxation of small businesses Informal sector Tax evasion Surveys Developing countries ab: We investigate the characteristics of the owners of small businesses that participate in the informal sector of an emerging economy and their perception of the risk of detection by tax authorities while doing so. Data are gathered from a survey covering 1027 small businesses in Trinidad and Tobago. Results suggest that small business owners are motivated to participate in the informal sector when they believe that the risk of detection by the tax authorities is low and that government regulations are burdensome, but there is no evidence that the tax rate itself is an issue. Their perception of the risk of detection by the tax authority is determined largely by the time they spend and the income they earn in the formal sector. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y custom: Copyright of Journal of Development Studies is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. item: Journal of Development Studies holder: Taylor & Francis Ltd dt: @attributes: year: 2008 holdings: @attributes: islocal: N |
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