Determinants of unreported income in Latin American companies : a business perspective

This 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...

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Detalles Bibliográficos
Autores principales: Pedroni, Florencia, Briozzo, Anahí Eugenia, Pesce, Gabriela
Lenguaje:Inglés
Publicado: Inderscience publishers. 2020
Materias:
Tablas
Perspectiva empresarial
Empresas latinoamericanas
Informal sector
Tax evasion
Underground economy
Firm-level determinants
Acceso en línea:http://repositoriodigital.uns.edu.ar/handle/123456789/5305
Aporte de:
Repositorio Institucional Universidad Nacional del Sur (UNS) de Universidad Nacional del Sur
id I20-R126123456789-5305
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
orig_language_str_mv eng
topic Tablas
Perspectiva empresarial
Empresas latinoamericanas
Informal sector
Tax evasion
Underground economy
Firm-level determinants
spellingShingle Tablas
Perspectiva empresarial
Empresas latinoamericanas
Informal sector
Tax evasion
Underground economy
Firm-level determinants
Pedroni, Florencia
Briozzo, Anahí Eugenia
Pesce, Gabriela
Determinants of unreported income in Latin American companies : a business perspective
topic_facet Tablas
Perspectiva empresarial
Empresas latinoamericanas
Informal sector
Tax evasion
Underground economy
Firm-level determinants
description This 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 region.
author Pedroni, Florencia
Briozzo, Anahí Eugenia
Pesce, Gabriela
author_facet Pedroni, Florencia
Briozzo, Anahí Eugenia
Pesce, Gabriela
author_sort Pedroni, Florencia
title Determinants of unreported income in Latin American companies : a business perspective
title_short Determinants of unreported income in Latin American companies : a business perspective
title_full Determinants of unreported income in Latin American companies : a business perspective
title_fullStr Determinants of unreported income in Latin American companies : a business perspective
title_full_unstemmed Determinants of unreported income in Latin American companies : a business perspective
title_sort determinants of unreported income in latin american companies : a business perspective
publisher Inderscience publishers.
publishDate 2020
url http://repositoriodigital.uns.edu.ar/handle/123456789/5305
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AT briozzoanahieugenia determinantsofunreportedincomeinlatinamericancompaniesabusinessperspective
AT pescegabriela determinantsofunreportedincomeinlatinamericancompaniesabusinessperspective
bdutipo_str Repositorios
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