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  • 1
    Online Resource
    Online Resource
    Cham :Springer International Publishing AG,
    UID:
    almahu_9949301192202882
    Format: 1 online resource (182 pages)
    ISBN: 9783319134376
    Series Statement: Contributions to Economics Ser.
    Note: Intro -- Preface -- Contents -- Contributors -- Chapter 1: Introduction -- 1.1 Introduction -- Reference -- Chapter 2: The Shadow Economy: Challenges to Economic and Social Policy -- 2.1 Features of the Shadow Economy -- 2.2 Brief History of the Shadow Economy in Serbia -- References -- Chapter 3: The Concept of the Survey of Businesses and Entrepreneurs Operating Informally -- 3.1 Aim and Content of the Survey -- 3.2 Research Methodology -- 3.2.1 Definition of `Shadow Economy ́Used in the Survey -- 3.2.2 Sample -- 3.3 Basic Information on the Business Entities Surveyed -- References -- Chapter 4: Causes of the Shadow Economy -- 4.1 Causes of the Shadow Economy Rooted in the Tax System -- 4.1.1 The Size of the Tax Burden -- 4.1.2 The Fiscal Burden on Labour -- 4.1.3 The Social Welfare System -- 4.1.4 The Efficiency of the Tax Administration in Collecting Taxes -- The Shadow Economy and Use of State Services Free of Charge -- 4.1.5 The Penalties for Tax Evasion -- 4.1.6 The Probability of Sanctions -- 4.1.7 The Structure of the Tax System -- 4.1.8 The Complexity of the Tax System -- 4.1.9 The Fairness of the Tax System -- 4.1.10 Tax Compliance Costs -- 4.2 Labour Market Institutions as an Incentive to the Shadow Economy -- 4.2.1 Minimum Wage -- 4.2.2 Working Hours -- 4.2.3 Employment Protection Legislation -- 4.2.4 Unemployment Benefits -- 4.2.5 Retirement Rules -- 4.3 Other Institutional and Economic Causes of the Shadow Economy in Serbia -- 4.3.1 Low Productivity -- 4.3.2 Economic Crisis and Widespread Lack of Liquidity -- 4.3.3 Inefficient Market Exit -- 4.3.4 High Administrative Burden -- 4.3.5 Poor Regulatory Environment and Legal Insecurity -- 4.3.6 Construction Permit Issues for Existing Buildings (`Legalisation)́ and New Construction -- 4.3.7 Quality of Public Services -- 4.3.8 High Levels of Corruption. , 4.3.9 High Tolerance for the Shadow Economy by the Government -- 4.3.10 Large Number of Small Business Entities -- 4.3.11 The Structure of the Populationś Income -- 4.3.12 A High Unemployment Rate -- 4.3.13 Tax Morality -- 4.4 Incentives from the Financial Sector -- 4.4.1 Cash Transactions -- 4.4.2 Informal Finance -- 4.4.3 Unregistered Remittances Sent by Migrants from Abroad -- References -- Chapter 5: What Is the Extent of the Shadow Economy in Serbia? -- 5.1 Introduction -- 5.2 Estimate of the Shadow Economy Using the MIMIC Method -- 5.2.1 Introduction -- Definition of the Shadow Economy -- 5.2.2 The MIMIC Model Approach -- 5.2.3 Econometric Results and Their Interpretation -- 5.3 Estimate of the Shadow Economy Using the Household Tax Compliance Approach -- 5.4 Estimate of the Shadow Economy Based on the Survey on Conditions for Doing -- 5.4.1 Business in Serbia -- 5.4.2 Estimated Extent of the Shadow Economy in the Trade in Goods -- 5.4.3 Estimated Extent of the Shadow Economy in the Payment of Wages -- 5.4.4 Summary Estimate of the Shadow Economy in the Sector of Businesses and Entrepreneurs -- 5.5 Estimate of the Tax Evasion Gap -- 5.5.1 Introduction -- 5.5.2 Estimate of the VAT Gap -- 5.5.2.1 Estimating the VAT Gap Based on Macroeconomic Aggregates -- Methodology for Estimating the VAT Gap -- Estimation of the VAT Gap in Serbia -- The VAT Gap and Registered GDP -- 5.5.3 Estimated Personal Income Tax and Social Security Contributions Gap -- Shadow Economy, Tax Evasion, and the Tax Gap -- Appendix -- References -- Chapter 6: Shadow Economy in the Business and Entrepreneurial Sectors -- 6.1 Assessment of Main Types of the Shadow Economy and Their Characteristics -- Definition of the Shadow Economy and Informal Employment in the Survey on Conditions for Doing Business in Serbia -- 6.2 Determinants of Participation in the Shadow Economy. , 6.3 Effects of Competition from the Informal Sector -- 6.3.1 Competition from the Informal Sector -- 6.3.2 Effects of Competition from the Informal Sector -- 6.3.3 Types of Informal Operation -- References -- Chapter 7: Effects of Formalisation of the Shadow Economy -- 7.1 Fiscal Implications of Formalisation of Shadow Economy -- 7.1.1 Estimate of Possible Fiscal Effects with Respect to VAT -- 7.1.2 Estimate of Possible Fiscal Effects with Respect to Personal Income Tax and Social Contributions -- 7.2 Effects of Formalising the Shadow Economy on Economic Growth -- References -- Chapter 8: Analysis of the Administrative Capacity of the Institutions in Charge of Overseeing the Operations of Business Enti... -- 8.1 Introduction -- 8.2 Tax Administration -- 8.3 Labour Inspection -- 8.4 Market Inspection -- References -- Chapter 9: Main Findings and Recommendations -- 9.1 Main Findings -- 9.1.1 Causes of the Shadow Economy -- 9.1.2 Estimates of the Extent of the Shadow Economy and Tax Gap -- 9.1.3 The Shadow Economy in the Business and Entrepreneur Sector -- 9.1.4 Estimated Impact of Formalising the Shadow Economy -- 9.1.5 The Administrative Capacity of Institutions Tasked with Overseeing Business: Labour Inspectorate, Market Inspectorate, a... -- 9.2 Recommendations for Formalising the Shadow Economy -- 9.2.1 Strategy for Formalising the Shadow Economy -- 9.2.2 Fiscal Policy Measures -- Reducing Distortions Introduced by Taxes -- Reduce Tax Compliance Costs -- Reduce the Return to Tax Evasion -- Increase Tax Morals -- Reduce Tolerance for the Shadow Economy -- Encourage Taxpayers to Settle Reported Tax Liabilities Fully and on Time -- Abandon the Practice of Writing off Interest for Late Payment of Taxes -- Improve the Quality of Services Provided by the Government. , Educate the Public About the Importance and Value of Services Provided by the Government -- 9.2.3 Measures Relating to Features of the Labour Market -- Taxation of Labour -- Minimum Wage Regulation -- Working Hours Regulation -- Employment Protection Legislation -- Retirement Rules -- Welfare Benefits -- Specific Measures Targeting Informal Employment -- Recommendations for Improving the Efficiency of the Labour Inspectorate in Tackling Undeclared Work -- Recommendations for Improving the Efficiency of the Market Inspectorate in Tackling the Shadow Economy -- 9.2.4 Measures Relating to the Financial Sector -- Curb Transactions in Cash and Incentivise Cashless Payments -- Formalise Remittances from Abroad Transferred Through Informal Channels -- 9.2.5 Measures Related to the Business Environment -- Measures Aimed at Business Entities Operating Partially in the Shadow Economy -- Resolve the Issue and Consequences of `Phoenix Companies ́-- Impose Barriers to the Introduction of New Administrative Burdens by Requiring the Application of the SME Test and the Standar... -- Simplify Regulatory (Administrative) Requirements -- Regulate the Public Consultation Process -- Adopt Bylaws in a Timely Fashion -- Improved Protection from Unfair Competition -- Measures Directed at Business Entities Operating Wholly in the Informal Economy -- Establish an E-Portal for Licences, Permits, Approvals, and Consents -- Remove Barriers to Entry in Particular Sectors -- Establish an Authoritative Registry of Legislation Accessible to the Public Free of Charge -- Construction Permits and `Legalisation ́-- 9.2.6 Outreach Campaigns -- References -- Chapter 10: Executive Summary -- 10.1 Main Findings of the Study -- 10.1.1 Survey of the Informal Activities of Serbian Businesses and Entrepreneurs -- 10.1.2 Causes of the Shadow Economy. , 10.1.3 Extent of the Shadow Economy in Serbia -- 10.1.4 Estimates of the Tax Evasion Gap -- 10.1.5 The Shadow Economy in the Business and Entrepreneur Sector -- 10.1.6 Effects of Formalising the Shadow Economy -- 10.2 Recommendations for Formalising the Shadow Economy -- 10.2.1 Fiscal Policy Measures -- 10.2.2 Measures Relating to Features of the Labour Market -- 10.2.3 Measures Relating to the Financial Sector -- 10.2.4 Measures Related to the Business Environment -- 10.3 Policy Conclusions -- References -- About the Author.
    Additional Edition: Print version: Krstić, Gorana Formalizing the Shadow Economy in Serbia Cham : Springer International Publishing AG,c2015 ISBN 9783319134369
    Language: English
    Keywords: Electronic books. ; Electronic books. ; Electronic books. ; Electronic books.
    URL: OAPEN
    URL: Image  (Thumbnail cover image)
    URL: OAPEN  (Creative Commons License)
    URL: Image  (Thumbnail cover image)
    URL: FULL  ((Currently Only Available on Campus))
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  • 2
    UID:
    b3kat_BV048271366
    Format: 1 Online-Ressource
    Series Statement: World Bank E-Library Archive
    Content: Employment is widely perc ...
    Language: English
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 3
    UID:
    b3kat_BV044790760
    Format: 1 Online-Ressource (7 Seiten) , Diagramm
    Note: Englische Kurzfassung zu "Dohodna nejednakost u Srbiji : od podataka do politike"
    Language: English
    URL: Volltext  (kostenfrei)
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  • 4
    UID:
    b3kat_BV044718428
    Format: 35 Seiten , Diagramme
    Series Statement: Analiza
    Note: Literaturverzeichnis Seite 34-35
    Additional Edition: Erscheint auch als Online-Ausgabe
    Language: Croatian
    URL: Volltext  (kostenfrei)
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  • 5
    UID:
    b3kat_BV042544339
    Format: 1 Online-Ressource (IX, 179 S.) , Ill.
    ISBN: 9783319134376
    Series Statement: Contributions to Economics
    Additional Edition: Erscheint auch als Druckausgabe ISBN 978-3-319-13436-9
    Language: English
    Subjects: Economics
    RVK:
    Keywords: Wirtschaftswissenschaften ; Entwicklungsökonomie ; Ökonometrie ; Endogenes Wirtschaftswachstum ; Wirtschaftsplanung ; Finanzwirtschaft ; Schattenwirtschaft
    URL: Volltext  (kostenfrei)
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  • 6
    Online Resource
    Online Resource
    Cham : Springer Nature | Cham :Springer International Publishing :
    UID:
    almahu_9947382205002882
    Format: 1 online resource (IX, 179 pages) : , illustrations.
    Edition: 1st ed. 2015.
    ISBN: 3-319-13437-X
    Series Statement: Contributions to Economics,
    Content: The main objective of this book is to develop a strategy and policy measures to enhance the formalization of the shadow economy in order to improve the competitiveness of the economy and contribute to economic growth; it explores these issues with special reference to Serbia. The size and development of the shadow economy in Serbia and other Central and Eastern European countries are estimated using two different methods (the MIMIC method and household-tax-compliance method). Micro-estimates are based on a special survey of business entities in Serbia, which for the first time allows us to explore the shadow economy from the perspective of enterprises and entrepreneurs. The authors identify the types of shadow economy at work in business entities, the determinants of shadow economy participation, and the impact of competition from the informal sector on businesses. Readers will learn both about the potential fiscal effects of reducing the shadow economy to the levels observed in more developed countries and the effects that formalization of the shadow economy can have on economic growth.
    Note: Bibliographic Level Mode of Issuance: Monograph , Introduction -- Shadow Economy: Challenges to Economic and Social Policy -- Concept of the Survey of Enterprises and Entrepreneurs Operating Informally -- Causes of the Shadow Economy -- What Is the Extent of the Shadow Economy in Serbia? -- Shadow Economy in the Enterprise and Entrepreneur Sector -- Effects of Formalization of Shadow Economy -- Analysis of the Administrative Capacity of Oversight Bodies -- Main Findings and Recommendations for Formalising the Shadow Economy. , Also available in print form. , English
    Additional Edition: Print version: ISBN 9783319134369
    Language: English
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  • 7
    Online Resource
    Online Resource
    Cham : Springer Nature | Cham :Springer International Publishing :
    UID:
    edocfu_9958108843102883
    Format: 1 online resource (IX, 179 pages) : , illustrations.
    Edition: 1st ed. 2015.
    ISBN: 3-319-13437-X
    Series Statement: Contributions to Economics,
    Content: The main objective of this book is to develop a strategy and policy measures to enhance the formalization of the shadow economy in order to improve the competitiveness of the economy and contribute to economic growth; it explores these issues with special reference to Serbia. The size and development of the shadow economy in Serbia and other Central and Eastern European countries are estimated using two different methods (the MIMIC method and household-tax-compliance method). Micro-estimates are based on a special survey of business entities in Serbia, which for the first time allows us to explore the shadow economy from the perspective of enterprises and entrepreneurs. The authors identify the types of shadow economy at work in business entities, the determinants of shadow economy participation, and the impact of competition from the informal sector on businesses. Readers will learn both about the potential fiscal effects of reducing the shadow economy to the levels observed in more developed countries and the effects that formalization of the shadow economy can have on economic growth.
    Note: Bibliographic Level Mode of Issuance: Monograph , Introduction -- Shadow Economy: Challenges to Economic and Social Policy -- Concept of the Survey of Enterprises and Entrepreneurs Operating Informally -- Causes of the Shadow Economy -- What Is the Extent of the Shadow Economy in Serbia? -- Shadow Economy in the Enterprise and Entrepreneur Sector -- Effects of Formalization of Shadow Economy -- Analysis of the Administrative Capacity of Oversight Bodies -- Main Findings and Recommendations for Formalising the Shadow Economy. , Also available in print form. , English
    Additional Edition: Print version: ISBN 9783319134369
    Language: English
    Library Location Call Number Volume/Issue/Year Availability
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  • 8
    Online Resource
    Online Resource
    Cham : Springer Nature | Cham :Springer International Publishing :
    UID:
    edoccha_9958108843102883
    Format: 1 online resource (IX, 179 pages) : , illustrations.
    Edition: 1st ed. 2015.
    ISBN: 3-319-13437-X
    Series Statement: Contributions to Economics,
    Content: The main objective of this book is to develop a strategy and policy measures to enhance the formalization of the shadow economy in order to improve the competitiveness of the economy and contribute to economic growth; it explores these issues with special reference to Serbia. The size and development of the shadow economy in Serbia and other Central and Eastern European countries are estimated using two different methods (the MIMIC method and household-tax-compliance method). Micro-estimates are based on a special survey of business entities in Serbia, which for the first time allows us to explore the shadow economy from the perspective of enterprises and entrepreneurs. The authors identify the types of shadow economy at work in business entities, the determinants of shadow economy participation, and the impact of competition from the informal sector on businesses. Readers will learn both about the potential fiscal effects of reducing the shadow economy to the levels observed in more developed countries and the effects that formalization of the shadow economy can have on economic growth.
    Note: Bibliographic Level Mode of Issuance: Monograph , Introduction -- Shadow Economy: Challenges to Economic and Social Policy -- Concept of the Survey of Enterprises and Entrepreneurs Operating Informally -- Causes of the Shadow Economy -- What Is the Extent of the Shadow Economy in Serbia? -- Shadow Economy in the Enterprise and Entrepreneur Sector -- Effects of Formalization of Shadow Economy -- Analysis of the Administrative Capacity of Oversight Bodies -- Main Findings and Recommendations for Formalising the Shadow Economy. , Also available in print form. , English
    Additional Edition: Print version: ISBN 9783319134369
    Language: English
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  • 9
    UID:
    almahu_9947389248502882
    Format: IX, 179 p. 71 illus. , online resource.
    ISBN: 9783319134376
    Series Statement: Contributions to Economics,
    Content: The main objective of this book is to develop a strategy and policy measures to enhance the formalization of the shadow economy in order to improve the competitiveness of the economy and contribute to economic growth; it explores these issues with special reference to Serbia. The size and development of the shadow economy in Serbia and other Central and Eastern European countries are estimated using two different methods (the MIMIC method and household-tax-compliance method). Micro-estimates are based on a special survey of business entities in Serbia, which for the first time allows us to explore the shadow economy from the perspective of enterprises and entrepreneurs. The authors identify the types of shadow economy at work in business entities, the determinants of shadow economy participation, and the impact of competition from the informal sector on businesses. Readers will learn both about the potential fiscal effects of reducing the shadow economy to the levels observed in more developed countries and the effects that formalization of the shadow economy can have on economic growth.
    Note: Introduction -- Shadow Economy: Challenges to Economic and Social Policy -- Concept of the Survey of Enterprises and Entrepreneurs Operating Informally -- Causes of the Shadow Economy -- What Is the Extent of the Shadow Economy in Serbia? -- Shadow Economy in the Enterprise and Entrepreneur Sector -- Effects of Formalization of Shadow Economy -- Analysis of the Administrative Capacity of Oversight Bodies -- Main Findings and Recommendations for Formalising the Shadow Economy.
    In: Springer eBooks
    Additional Edition: Printed edition: ISBN 9783319134369
    Language: English
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  • 10
    UID:
    edoccha_9960786940002883
    Series Statement: Other papers
    Content: Employment is widely perceived as being amongst the most important channels for translating growth into poverty reduction. However there has been limited empirical research to date on the relationship between growth, employment and poverty reduction. This paper focuses on two countries, Burkina Faso and Vietnam, with very distinct patterns of growth and poverty reduction. It examines how employment transmitted growth to the poor during the 1990s in each of these cases and what the role was of specific policies and initial country conditions. In particular, we attempt shed some light on Vietnam's relative success in terms of pro-poor growth. Understanding these questions will be important in informing the formulation of policies that maximize the participation of the poor in the growth process.This paper is undertaken within the broader framework of the Operationalising Pro-poor Growth (OPPG) study, which is based on 14 country case studies that examine linkages between growth and poverty reduction during the 1990s. The aim of this paper is to supplement the more general labor market analysis contained in the case studies, with a detailed inspection of how employment serves as a transmission channel from growth to poverty reduction.There are two important factors that maximize the effectiveness of employment in transmitting growth to the poor: (1) an increase in labor productivity that is (a) broad based and (b) concentrated in sectors where the poor are disproportionately employed or to which they have access, and (2) strong (domestic and foreign) demand for the goods and services produced by the poor and access to these markets.The paper is organized as follows. It begins with a brief review of what the existing literature tells us regarding the linkages between growth, labor markets and poverty reduction. We then briefly review what can be learned from the 14 OPPG country case studies is this respect. Section four introduces Burkina Faso and Vietnam and provides some basic stylized facts at the beginning of the 1990s, with an aim to set out the initial country conditions. It also highlights how these two countries represent the two extreme patterns of growth and poverty reduction observed in the 14 OPPG country case studies. Section five provides a profile of poverty in the labor market in Burkina Faso and Vietnam, identifying who the poor were at the beginning of the 90's, which groups faced the highest risks of poverty and how this changed during the 1990s. In section six, examine how labor markets transmitted growth to the poor in Vietnam. It analyzes how growth was reflected in the structure of employment and the extent of underemployment and what the impact was on earnings in sectors where the poor and non-poor were employed. Using panel data we then examine the extent to which the poor in Vietnam were able to benefit from growth by moving out of agriculture and into faster-growing industrial and services sectors. In section seven examines how growth affected the structure of employment and earnings in Burkina Faso during the 1990s. We then briefly analyze how employment affected the distributional pattern of growth in both countries in section eight. Finally, section ten draws some conclusions on how specific policies and initial country conditions affected the way in which employment transmitted growth to the poor in Burkina Faso and Vietnam and what factors can help to explain Vietnam's relative success in terms of growth and poverty reduction.
    Language: English
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