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Firm informality during the COVID-19 crisis in Argentina: perception of commercial entrepreneurs and public accountants
(Universidad Icesi. Facultad de Ciencias Administrativas y Económicas, 2023)
This article analyzes the impact of the COVID-19 crisis on the informality of Argentinian micro-, small-, and medium-sized enterprises based on the perception of commercial entrepreneurs and public accountants from Bahía ...
Determinants of unreported income in Latin American companies : a business perspective
(Inderscience publishers., 2020)
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 ...
Firm-level determinants of business tax evasion in emerging economies: the case of Argentina
(Universidad Pablo Olavide, 2022)
This paper aims to identify the determinants of revenue underreporting and their temporal evolution from a business perspective in formal firms located in an emerging country with high inflation (Argentina). We propose a ...