DETERMINANTS OF THE SHADOW ECONOMY: A CONCEPTUAL CLASSIFICATION AND CROSSCOUNTRY EVIDENCE
DOI:
https://doi.org/10.5281/zenodo.21378567Ключевые слова:
shadow economy; informal economy; institutional quality; corruption; tax burden; tax structure; fiscal policy; tax administration; cross-country analysis.Аннотация
This study examines the principal determinants of the shadow economy using cross-country evidence. It develops
a conceptual classification of the main drivers of informality and analyzes their relative importance across countries
with different levels of shadow economic activity. The findings indicate that institutional quality and fiscal policy are the
two most influential policy dimensions. Stronger control of corruption is associated with smaller shadow economies, while
the structure of taxation appears to be more important than the overall tax burden. The study concludes that effective
anti-informality policies should be tailored to countries’ levels of economic and institutional development rather than being
based on a uniform reform strategy.
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