INVESTIGADORES
BRIOZZO Anahi Eugenia
artículos
Título:
Determinants of unreported income in Latin American companies: a business perspective
Autor/es:
PEDRONI, FLORENCIA VERÓNICA; BRIOZZO, ANAHÍ; PESCE, GABRIELA
Revista:
International Journal of Economic Policy in Emerging Economies
Editorial:
Inderscience
Referencias:
Año: 2021 vol. 1 p. 1 - 26
ISSN:
1752-0452
Resumen:
This study aims toempirically identify factors associated with unreported income inLatin American registered firms. We use World Bank Enterprise Survey2017 data from Argentina, Bolivia, Ecuador, Paraguay, Peru, andUruguay. We find that the propensity of a company to underreportincome increases when corruption, taxes, bureaucracy, regulation,justice, access to finance, and sectorinformality are considered an obstacle to business operations; andwhen firms are smaller, from the commercial sector, domestic owned,sell mainly in national markets, have at least one female owner orare from Bolivia. Otherwise, this probability decreases for companiesthat have certified financial statements or international qualitycertifications, and when political instability represents thegreatest difficulty. This article provides updated information ofbusiness informality determinants in Latin America with very recentdata from six countries, which is an opportunity to design specificdevelopment policies in the region.p { margin-bottom: 0.25cm; line-height: 115% }