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Desarrollo y Sociedad

versão impressa ISSN 0120-3584

Resumo

PEDRONI, Florencia Verónica; PESCE, Gabriela; BRIOZZO, Anahí  e  MONSUETO, Sandro. UNDERREPORTING OF REVENUES IN ARGENTINA: WHAT IS THE SIZE AND WHICH ARE THE DETERMINANTS OF THE PHENOMENON FROM THE PERCEPTION OF PROFESSIONALS IN ECONOMIC SCIENCES?. Desarro. soc. [online]. 2020, n.85, pp.11-66. ISSN 0120-3584.  https://doi.org/10.13043/dys.85.1.

In Argentina, the informal economy represents approximately a quarter of total production. This study examines size and determinants of revenue underreporting in Argentinian registered firms from the perception of professionals in the field of the economic sciences. We propose a theoretical model that is empirically validated by an ordinal logit regression analysis. According to the results, the degree of revenue underreporting decreases with company size. Other significant determinants of the phenomenon are firm and entrepreneur characteristics. Furthermore, revenue underreporting is positively associated with excessive bureaucracy, low probability of detection, avoidance of changes in tax typology, increase in revenues through sales without invoices, uncertainty generated by the economic recession; and negatively with the lack of control of the business. Administrative and regulatory simplification stands out as a desirable policy for the reduction of partial informality.

JEL Classification: D22, E26, H26, H32, H39, L84, M10, M21, O17.

Palavras-chave : Informal sector; enterprise; developing countries; Argentina.

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