Firm informality during the COVID-19 crisis in Argentina: perception of commercial entrepreneurs and public accountants

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 Blanca (Argentina). Using primary data collected through semi-structured interv...

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Autor principal: Pedroni, Florencia
Lenguaje:Inglés
Publicado: Universidad Icesi. Facultad de Ciencias Administrativas y Económicas 2023
Materias:
Pequeña empresa
Crisis económica
Sector informal
Comercio electrónico
Evasión tributaria.
Small enterprises
Economic crisis
Informal sector
Electronic commerce
Tax evasion.
Acceso en línea:https://repositoriodigital.uns.edu.ar/handle/123456789/6313
Aporte de:
Repositorio Institucional Universidad Nacional del Sur (UNS) de Universidad Nacional del Sur
id I20-R126-123456789-6313
record_format dspace
institution Universidad Nacional del Sur
institution_str I-20
repository_str R-126
collection Repositorio Institucional Universidad Nacional del Sur (UNS)
language Inglés
topic Pequeña empresa
Crisis económica
Sector informal
Comercio electrónico
Evasión tributaria.
Small enterprises
Economic crisis
Informal sector
Electronic commerce
Tax evasion.
spellingShingle Pequeña empresa
Crisis económica
Sector informal
Comercio electrónico
Evasión tributaria.
Small enterprises
Economic crisis
Informal sector
Electronic commerce
Tax evasion.
Pedroni, Florencia
Firm informality during the COVID-19 crisis in Argentina: perception of commercial entrepreneurs and public accountants
topic_facet Pequeña empresa
Crisis económica
Sector informal
Comercio electrónico
Evasión tributaria.
Small enterprises
Economic crisis
Informal sector
Electronic commerce
Tax evasion.
description 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 Blanca (Argentina). Using primary data collected through semi-structured interviews, a qualitative content analysis was performed combining theory-oriented and data-based coding. Despite the widespread use of electronic payments, the findings suggest an increase in income underreporting and the number of unregistered companies, thus supporting the countercyclical behavior of the informal sector during that crisis. The article contributes to a better understanding of informality through a microeconomic-qualitative approach by integrating the perspective of two different actors. Empirical findings are relevant for policymakers seeking to reduce the levels of informality during periods of crisis
author Pedroni, Florencia
author_facet Pedroni, Florencia
author_sort Pedroni, Florencia
title Firm informality during the COVID-19 crisis in Argentina: perception of commercial entrepreneurs and public accountants
title_short Firm informality during the COVID-19 crisis in Argentina: perception of commercial entrepreneurs and public accountants
title_full Firm informality during the COVID-19 crisis in Argentina: perception of commercial entrepreneurs and public accountants
title_fullStr Firm informality during the COVID-19 crisis in Argentina: perception of commercial entrepreneurs and public accountants
title_full_unstemmed Firm informality during the COVID-19 crisis in Argentina: perception of commercial entrepreneurs and public accountants
title_sort firm informality during the covid-19 crisis in argentina: perception of commercial entrepreneurs and public accountants
publisher Universidad Icesi. Facultad de Ciencias Administrativas y Económicas
publishDate 2023
url https://repositoriodigital.uns.edu.ar/handle/123456789/6313
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AT pedroniflorencia informalidadempresarialdurantelacrisisporcovid19enargentinapercepciondeempresarioscomercialesycontadorespublicos
bdutipo_str Repositorios
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