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Título : Determinants of unreported income in Latin American companies : a business perspective
Autor(es) : Pedroni, Florencia
Briozzo, Anahí Eugenía
Pesce, Gabriela
Palabras clave : Tablas; Perspectiva empresarial; Empresas latinoamericanas; Informal sector; Tax evasion; Underground economy; Firm-level determinants
Fecha de publicación : 2020
Editorial : Inderscience publishers.
Referencia bibliográfica : Pedroni, F., Briozzo, A. E., Pesce, G. (2020). Determinants of unreported income in Latin American companies: a business perspective (Apéndice). Int. J. Economic Policy in Emerging Economies. En RIDCA. Disponible en: http://repositoriodigital.uns.edu.ar/handle/123456789/5305
Resumen : This study aims to empirically identify factors associated with unreported income in Latin American registered firms. We use World Bank Enterprise Survey 2017 data from Argentina, Bolivia, Ecuador, Paraguay, Peru, and Uruguay. We find that the propensity of a company to underreport income increases when corruption, taxes, bureaucracy, regulation, justice, access to finance, and sector informality are considered an obstacle to business operations; and when firms are smaller, from the commercial sector, domestic owned, sell mainly in national markets, have at least one female owner or are from Bolivia. Otherwise, this probability decreases for companies that have certified financial statements or international quality certifications, and when political instability represents the greatest difficulty. This article provides updated information of business informality determinants in Latin America with very recent data from six countries, which is an opportunity to design specific development policies in the region.
URI : http://repositoriodigital.uns.edu.ar/handle/123456789/5305
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