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...

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...

A review of the evidence on policy measures for formalising informal enterprise.In this report, the term informal economy is used to refer to entrepreneurs who are producing legal goods and services but who are hidden from the state for tax or benefits purposes

• Many micro-enterprises are known to the authorities, in particular because they pay taxes. • Intermediate-revenue countries impose certain standards to protect consumers. • Wages regulations are only rarely respected. • The creation and development of micro-enterprises could be...