REVUE ALGERIENNE DE FINANCES PUBLIQUES
Volume 6, Numéro 1, Pages 15-28
2016-12-20
Exploring The Impact Of Taxation On The Informal Economy
Authors : Adim Leila .
Abstract
Taxation is generally considered as a factor motivating people to carry out informal economic activities as wage workers or self-employed, however there is no evidence confirming, in absolute terms, the existence of a causal nexus, nor of a direct proportion, between tax increase and informal economy’s growth. The analysis of elements strictly related to the informality, such as tax noncompliance and institutional conflict between tax rules and individuals’ perception, is also unable to lead to the result that taxation is a cause of the informal economy unless in the cases in which avoiding tax payments is the main reason for working informally. Nevertheless, a causal nexus may arise by considering taxation as an impulse to the effective formalisation and by identifying its presence in all those tax measures which contribute to the restoration of the confidence towards the governing system and encourage the shift to the formal economy.
Keywords
informal economy, taxation, institutionalism, tax morale, formalisation, tax measures
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