Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/281855 
Year of Publication: 
2019
Citation: 
[Journal:] UTMS Journal of Economics [ISSN:] 1857-6982 [Volume:] 10 [Issue:] 2 [Year:] 2019 [Pages:] 135-147
Publisher: 
University of Tourism and Management, Skopje
Abstract: 
In recent years, it has been increasingly recognised that governments seeking to tackle undeclared work effectively should adopt a holistic approach. This seeks to coordinate strategy across the fields of labour, tax and social security law, and to use the full range of policy measures available. The aim of this paper is to evaluate the extent to which European Union member states adopt such an integrated holistic approach when tackling undeclared work by coordinating strategy across the fields of labour, tax and social security law, and using the full range of policy measures available. Reporting a 2017 survey of the official representatives of the national governments on the European Commission's European Platform Tackling Undeclared Work, the finding is that most national governments continue to adopt an uncoordinated fragmented approach to strategy and use only a limited range of mostly deterrent policy measures. The paper concludes by discussing how a more holistic approach could be achieved across EU member states.
Subjects: 
informal economy
tax evasion
public policy
European Union
JEL: 
H26
J46
K42
O17
P37
Document Type: 
Article

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