当前位置: X-MOL 学术Journal of Developmental Entrepreneurship › 论文详情
Our official English website, www.x-mol.net, welcomes your feedback! (Note: you will need to create a separate account there.)
EVALUATING INSTITUTIONAL THEORIES OF INFORMAL SECTOR ENTREPRENEURSHIP: SOME LESSONS FROM ALBANIA
Journal of Developmental Entrepreneurship ( IF 1.3 ) Pub Date : 2019-07-05 , DOI: 10.1142/s1084946719500092
COLIN C. WILLIAMS 1 , BRUNILDA KOSTA 2
Affiliation  

This paper evaluates three waves of institutional theory that have variously explained participation in informal sector entrepreneurship. The first wave of institutional theory explains informal entrepreneurship as resulting from formal institutional failures. This second wave of theory explains it as resulting from an asymmetry between the laws and regulations of formal institutions and the unwritten socially shared rules of informal institutions. Finally, a third wave of theory as resulting from a lack of both vertical and horizontal trust has explained informal entrepreneurship. To evaluate these waves of institutional theory, this study reports evidence from a 2015 survey of businesses in Albania. This finds that 30 percent of turnover of Albanian businesses is under-reported and that this percentage is higher in smaller firms. In terms of the institutional failures that explain participation in informal entrepreneurship, the regression analysis reveals a strong association between annual under-reporting of turnover and the red tape involved in dealing with the tax administration and the frequent visits of tax inspectors. Moreover, it shows both vertical and horizontal trust are strongly associated with participation in informal entrepreneurship. The paper concludes by discussing the theoretical and policy implications.

中文翻译:

评估非正规部门创业的制度理论:来自阿尔巴尼亚的一些经验教训

本文评估了三波制度理论,它们以不同的方式解释了参与非正规部门的创业。第一波制度理论将非正式创业解释为正式制度失败的结果。第二波理论将其解释为正式制度的法律法规与非正式制度的不成文的社会共享规则之间的不对称造成的。最后,由于缺乏纵向和横向信任而产生的第三波理论解释了非正规创业。为了评估这些制度理论浪潮,本研究报告了 2015 年阿尔巴尼亚企业调查的证据。调查发现,阿尔巴尼亚企业 30% 的营业额被低估,而小公司的这一比例更高。在解释参与非正规创业的制度失灵方面,回归分析揭示了年度少报营业额与处理税务机关的繁文缛节和税务检查员的频繁访问之间存在密切关联。此外,它表明纵向和横向信任都与参与非正规创业密切相关。本文最后讨论了理论和政策含义。它表明纵向和横向信任都与参与非正规创业密切相关。本文最后讨论了理论和政策含义。它表明纵向和横向信任都与参与非正规创业密切相关。本文最后讨论了理论和政策含义。
更新日期:2019-07-05
down
wechat
bug