<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0121-5051</journal-id>
<journal-title><![CDATA[Innovar]]></journal-title>
<abbrev-journal-title><![CDATA[Innovar]]></abbrev-journal-title>
<issn>0121-5051</issn>
<publisher>
<publisher-name><![CDATA[Facultad de Ciencias Económicas. Universidad Nacional de Colombia.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0121-50512022000100121</article-id>
<article-id pub-id-type="doi">10.15446/innovar.v32n83.99451</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Why do Firms Operate Informally? Insights from a Systematic Literature Review]]></article-title>
<article-title xml:lang="es"><![CDATA[¿POR QUÉ LAS EMPRESAS OPERAN EN LA INFORMALIDAD? REFLEXIONES DE UNA REVISIÓN SISTEMÁTICA DE LA LITERATURA]]></article-title>
<article-title xml:lang="pt"><![CDATA[POR QUE AS EMPREZSAS OPERAM INFORMALMENTE? DESCOBERTAS A PARTIR DE UMA REVISÃO SISTEMÁTICA DA LITERATURA]]></article-title>
<article-title xml:lang="fr"><![CDATA[POURQUOI LES ENTREPRISES OPÈRENT-ELLES DE MANIÈRE INFORMELLE ? APERÇUS D'UNE REVUE SYSTÉMATIQUE DE LA LITTÉRATURE]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pedroni]]></surname>
<given-names><![CDATA[Florencia Verónica]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pesce]]></surname>
<given-names><![CDATA[Gabriela]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Briozzo]]></surname>
<given-names><![CDATA[Anahí]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Nacional del Sur  ]]></institution>
<addr-line><![CDATA[Bahía Blanca ]]></addr-line>
<country>Argentina</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Nacional del Sur  ]]></institution>
<addr-line><![CDATA[Bahía Blanca ]]></addr-line>
<country>Argentina</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Nacional del Sur  ]]></institution>
<addr-line><![CDATA[Bahía Blanca ]]></addr-line>
<country>Argentina</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2022</year>
</pub-date>
<volume>32</volume>
<numero>83</numero>
<fpage>121</fpage>
<lpage>138</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0121-50512022000100121&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0121-50512022000100121&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0121-50512022000100121&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT: 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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN: 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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[RESUMO: 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, microeco-nômica) 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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="fr"><p><![CDATA[RÉSUMÉ: Cet article examine les facteurs qui motivent les entrepreneurs à fonctionner entièrement dans l'informalité et les entreprises enregistrées à sous-déclarer leurs revenus. En particulier, ce travail identifie et organise les déterminants de l'informalité des entreprises à travers une revue systématique de la littérature dans les bases de données Scopus et Web of Science. L'article présente plusieurs contributions. Dans un premier temps, il analyse les deux principaux cadres conceptuels de l'informalité (structuraliste/exclusion et légaliste/évasion) et les relie aux différents rôles des entreprises non enregistrées dans le schéma de développement économique (visions de survie, De Soto et parasite). En outre, il examine les bases théoriques, y compris les aspects économiques, institutionnels, psychologiques et sociologiques. Ensuite, il synthétise les déterminants de l'informalité des entreprises en analysant des études avec différentes approches méthodologiques (macro, microéconomique) et dans différents contextes (économies développées, émergentes et en transition) et périodes (1983-2018). Les résultats montrent que l'informalité des entreprises est principalement abordée dans la littérature examinée comme une décision ou un choix volontaire des entreprises et des entrepreneurs (vue légaliste). Enfin, on propose un modèle théorique complet, selon lequel le niveau d'informalité de l'entreprise est déterminé par des éléments structurels (caractéristiques de l'entreprise et de l'employeur) et des facteurs contextuels (corruption, bureaucratie, impôts, etc.). L'analyse est pertinente pour les chercheurs du domaine et les décideurs publics.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Firm informality]]></kwd>
<kwd lng="en"><![CDATA[corporate tax evasion]]></kwd>
<kwd lng="en"><![CDATA[tax compliance]]></kwd>
<kwd lng="en"><![CDATA[underreporting revenues]]></kwd>
<kwd lng="en"><![CDATA[institutional theory]]></kwd>
<kwd lng="es"><![CDATA[informalidad empresarial]]></kwd>
<kwd lng="es"><![CDATA[evasión tributaria corporativa]]></kwd>
<kwd lng="es"><![CDATA[cumplimiento tributario]]></kwd>
<kwd lng="es"><![CDATA[subdeclaración de ingresos]]></kwd>
<kwd lng="es"><![CDATA[teoría institucional]]></kwd>
<kwd lng="pt"><![CDATA[informalidade empresarial]]></kwd>
<kwd lng="pt"><![CDATA[sonegação fiscal corporativa]]></kwd>
<kwd lng="pt"><![CDATA[cumprimento tributário]]></kwd>
<kwd lng="pt"><![CDATA[subdeclaração de renda]]></kwd>
<kwd lng="pt"><![CDATA[teoria institucional]]></kwd>
<kwd lng="fr"><![CDATA[informalité des affaires]]></kwd>
<kwd lng="fr"><![CDATA[évasion fiscale des entreprises]]></kwd>
<kwd lng="fr"><![CDATA[conformité fiscale]]></kwd>
<kwd lng="fr"><![CDATA[sous-déclaration des revenus]]></kwd>
<kwd lng="fr"><![CDATA[théorie institutionnelle]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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