|
| << vorige | volgende >> |
Tijdschrift beschrijving
Alle jaargangen van het bijbehorende tijdschrift
Alle afleveringen van het bijbehorende jaargang
Alle artikelen van de bijbehorende aflevering
Details van artikel 7 van 10 gevonden artikelen
| Titel: |
Small-Business Participation in the Informal Sector of an Emerging Economy |
| Auteur: |
Sookram, Sandra Watson, Patrick Kent |
| Verschenen in: |
The journal of development studies |
| Paginering: | Jaargang 44 (2008) nr. 10 pagina's 1531-1553 |
| Jaar: |
2008-11 |
| Inhoud: |
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. |
| Uitgever: |
Routledge |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
Details van artikel 7 van 10 gevonden artikelen
| << vorige | volgende >> |