Increasing the tax compliance of self-employed business owners (particularly of trade-specific service providers) remains an ongoing challenge for tax authorities. From a compliance point of view, cash transactions are particularly problematic when services are paid for on the spot, as such...

In Albania, most businesses are classified as SMEs and their importance in the economy has grown exponentially in recent years. As SMEs comprise the majority of businesses, their taxes are crucial for the state budget. The purpose of this paper is to understand the SMEs' attitude toward tax...

A large body of research has estimated the effects on tax collection of informing taxpayers of their obligations. This paper examines the effects on voluntary tax payments of providing taxpayers with information on their obligations that is collected through massive information cross-checking...

We investigate the response of small businesses operating as sole proprietorships to Form 1099-K, an information report introduced in 2011 which provides the Internal Revenue Service with information about electronic sales. Theory and distributional analysis isolates affected taxpayers, who...

The paper studies the challenges of raising tax compliance in the small business sector in transition economies, drawing from the experience of Bulgaria. It identifies the elements of tax design and enforcement that discriminate against the small business and drive non-compliance. It argues that...

PurposeUntil now, in the absence of direct survey data, economists have had to rely on indirect methods that employ proxy indicators to evaluate the size of the shadow economy. In this paper, however, the results of the first direct survey of business perceptions of the magnitude of the shadow...

This paper evaluates critically the popular structuralist representation that those operating in the informal sector are marginalized populations working as dependent employees out of economic necessity and in the absence of alternative means of livelihood. Reporting an empirical study of 1,518...