reports the results of a survey on the ethics of tax evasion in Ukraine. The survey instrument used a seven-point Likert scale …

or partially off-the-books are engaged in commercial entrepreneurship. Reporting evidence from a 2005-2006 survey … involving face-to-face interviews with 298 informal entrepreneurs in Ukraine, the finding is that they are not all commercially … entrepreneurship …

those charged with economic reform in Ukraine must face.Originality/value – It is one of the first studies to explore these … issues in Ukraine using a variety of research methods …