NDLI: Explaining and Tackling Under-Declared Employment in FYR Macedonia: The Employers Perspective

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Explaining and Tackling Under-Declared Employment in FYR Macedonia: The Employers Perspective

Content Provider	Scilit
Author	Williams, Colin C. Bezeredi, Slavko
Copyright Year	2018
Description	The aim of this paper is to evaluate how employers who illegally under-report their employees’ salaries to evade paying the full tax and social contributions owed can be explained and tackled. These employers have been conventionally explained as rational economic actors doing so when the benefits outweigh the costs, and thus the solution is to increase the sanctions and/or probability of detection. An alternative social actor approach, however, explains employers as under-reporting salaries because of their lack of both vertical trust (i.e., their beliefs are not in symmetry with the laws and regulations) and horizontal trust (i.e., they believe many others are non-compliant). Reporting a 2015 survey of 450 employers in FYR Macedonia, the finding is that there is no strong association between employers under-reporting salaries and their perceived level of penalties and risks of detection, but a strong significant association with both their level of vertical and horizontal trust. The theoretical and policy implications are then discussed.
Related Links	https://content.sciendo.com/downloadpdf/journals/jeb/13/2/article-p19.pdf
e-ISSN	22331999
DOI	10.2478/jeb-2018-0010
Journal	South East European Journal of Economics and Business
Issue Number	2
Volume Number	13
Language	English
Publisher	Walter de Gruyter GmbH
Publisher Date	2018-12-01
Access Restriction	Open
Subject Keyword	Journal: South East European Journal of Economics and Business South East European Journal of Economics and Business Applied Ethics Employment in Fyr Employers in Fyr Macedonia
Content Type	Text
Resource Type	Article

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