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dc.contributor.authorPedroni, Florencia
dc.contributor.authorBriozzo, Anahí Eugenia
dc.contributor.authorPesce, Gabriela
dc.description.abstractThis 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
dc.format.extent9 pá
dc.rightsAtribución – No Comercial – Sin Obra Derivada (BY-NC-ND) No se permite un uso comercial de la obra original ni la generación de obras derivadas. Esta licencia no es una licencia libre, y es la más cercana al derecho de autor tradicional.
dc.subjectPerspectiva empresariales
dc.subjectEmpresas latinoamericanases
dc.subjectInformal sector
dc.subjectTax evasion
dc.subjectUnderground economy
dc.subjectFirm-level determinants
dc.titleDeterminants of unreported income in Latin American companies : a business perspectivees
dcterms.isPartOfInternational Journal of Economic Policy in Emerging Economies (IJEPEE). Bruno S. Sergi (Editor). Inderscience publishers E-ISSN 1752-0460es Pedroni, Florencia. Universidad Nacional del Sur. Departamento de Ciencias de la Administración; Briozzo, Anahí Eugenia. Universidad Nacional del Sur. Departamento de Ciencias de la Administración; Pesce, Gabriela. Universidad Nacional del Sur. Departamento de Ciencias de la Administración;
uns.bibliographicCitationPedroni, 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:

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