Since de Soto’s work, the entrepreneur’s choice to enter or not the formal sector is usually compared to a tax evasion behaviour. This characterisation seems to be weakened by many recent surveys where it appears that fiscal rules are generally unknown by managers. This article tries to...

Selon les travaux de H de Soto, le choix d’un entrepreneur d’intégrer le secteur formel résulte de l’arbitrage entre les gains anticipés sur les deux secteurs formel/informel. Ce choix s’apparente à un comportement de fraude fiscale. En revanche, d’autres enquêtes font apparaître...

Since de Soto’s work, the entrepreneur’s choice to enter or not the formal sector is usually compared to a tax evasion behaviour. This characterisation seems to be weakened by many recent surveys where it appears that fiscal rules are generally unknown by managers. This article tries to...