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Why do Firms Operate Informally? Insights from a Systematic Literature Review
¿Por qué las empresas operan en la informalidad? Reflexiones de una revisión sistemática de la literatura
Por que as empresas operam informalmente? Descobertas a partir de uma revisão sistemática da literatura
DOI:
https://doi.org/10.15446/innovar.v32n83.99451Palabras clave:
Firm informality, corporate tax evasion, tax compliance, underreporting revenues, institutional theory (en)informalidad empresarial, evasión tributaria corporativa, cumplimiento tributario, subdeclaración de ingresos, teoría institucional (es)
informalidade empresarial, sonegação fiscal corporativa, cumprimento tributário, subdeclaração de renda, teoria institucional (pt)
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This paper investigates factors that motivate entrepreneurs to completely operate within informality and the drivers of formal companies to underreport revenues. In particular, this work identifies and organizes the determinants of firm informality through a systematic literature review in Scopus and Web of Science databases. The article presents several contributions. First, it examines the two main frameworks of informality (structuralist/exclusion and legalistic/exit dimensions) and links this with the different roles of unregistered firms in economic development (survival, De Soto, and parasite views). It also studies the theoretical basis of informality, including economic, institutional, psychological, and sociological aspects. Second, the paper summarizes business informality determinants based on studies with different methodological approaches (macro, microeconomic), contexts (developed, emerging, transition economies), and periods (1983-2018). Our results show that firm informality is mostly addressed in the examined literature as a decision or voluntary choice by companies and entrepreneurs (legalistic vision). Third, the article proposes an integral theoretical model, according to which the firm informality level is determined by structural elements (company and entrepreneur’s characteristics) and environmental factors (corruption, bureaucracy, taxes, etc.). The analysis is relevant for researchers studying this subject and for policymakers as well.
Este artículo analiza los factores que motivan a los emprendedores a operar totalmente en la informalidad y a las empresas registradas a subdeclarar ingresos. En particular, este trabajo identifica y organiza los determinantes de la informalidad empresarial mediante una revisión sistemática de la literatura disponible en las bases de datos Scopus y Web of Science, con lo cual se realizan varias contribuciones. En primer lugar, el estudio permite analizar los dos principales marcos conceptuales de la informalidad (estructuralista/exclusión y legalista/escape) y vincularlos con los diferentes roles de las firmas no registradas dentro del esquema de desarrollo económico (visiones de supervivencia, De Soto y parásito). Además, examina las bases teóricas, incluyendo aspectos económicos, institucionales, psicológicos y sociológicos. Así mismo, esta investigación sintetiza los determinantes de la informalidad empresarial mediante el análisis de estudios con diferentes enfoques metodológicos (macro, microeconómico) y realizados en diferentes contextos (economías desarrolladas, emergentes y en transición) y períodos (1983-2018). Los resultados muestran que la informalidad empresarial es mayormente abordada en la literatura como una decisión o elección voluntaria de las compañías y los emprendedores (visión legalista). Finalmente, se propone un modelo teórico integral según el cual el nivel de informalidad de la empresa resulta determinado por elementos estructurales (características de la firma y el empresario) y factores del contexto (corrupción, burocracia, impuestos, etc.). El análisis presentado es relevante para los investigadores del área y los hacedores de política pública.
Este artigo pesquisa os fatores que motivam os empreendedores a operar totalmente na informalidade e as empresas registradas a subdeclarar renda. Em particular, este trabalho identifica e organiza os determinantes da informalidade empresarial mediante uma revisão sistemática da literatura nas bases de dados Scopus e Web of Science. Este artigo apresenta várias contribuições. Primeiro, analisa os dois principais referenciais conceituais da informalidade (estruturalista/exclusão e legalista/escape) e os vincula com os diferentes papéis das empresas não registradas dentro do esquema de desenvolvimento econômico (visões de sobrevivência, De Soto e parasita). Além disso, analisa as bases teóricas, incluindo aspectos econômicos, institucionais, psicológicos e sociológicos. Em seguida, sintetiza os determinantes da informalidade empresarial mediante a análise de estudos com diferentes abordagens metodológicas (macro, microeconômica) e em diferentes contextos (economias desenvolvidas, emergentes e em transição) e períodos (1983-2018). Os resultados mostram que a informalidade empresarial é predominantemente abordada na literatura analisada como uma decisão ou escolha voluntária de companhias e empreendedores (visão legalista). Finalmente, é proposto um modelo teórico integral segundo o qual o nível de informalidade da empresa resulta determinado por elementos estruturais (características da empresa e do empresário) e fatores do contexto (corrupção, burocracia, impostos etc.). A análise é relevante para os pesquisadores da área e para os que fazem política pública.
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