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| Format: | Artículo científico |
| Language: | en |
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Universidad ICESI
2023
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| Online Access: | https://www.redalyc.org/articulo.oa?id=21282720003 https://www.redalyc.org/journal/212/21282720003/ https://www.redalyc.org/journal/212/21282720003/html/ https://www.redalyc.org/journal/212/21282720003/21282720003.epub https://www.redalyc.org/journal/212/21282720003/movil |
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Table of Contents:
- Firm informality during the COVID-19 crisis in Argentina: perception of comercial entrepreneurs and public accountants Florencia Pedroni Administración y Contabilidad tax evasion economic crisis informal sector Small enterprises electronic commerce This article analyzes the impact of the COVID-19 crisis on the informality of Argentinian micro-, small-, and medium-sized enterprises based on the perception of commercial entrepreneurs and public accountants from Bahía Blanca (Argentina). Using primary data collected through semi-structured interviews, a qualitative content analysis was performed combining theory-oriented and data-based coding. Despite the widespread use of electronic payments, the findings suggest an increase in income underreporting and the number of unregistered companies, thus supporting the countercyclical behavior of the informal sector during that crisis. The article contributes to a better understanding of informality through a microeconomic-qualitative approach by integrating the perspective of two different actors. Empirical findings are relevant for policymakers seeking to reduce the levels of informality during periods of crisis.JEL classification: E26; H26; O17. 2023 artículo científico 0123-5923 https://www.redalyc.org/articulo.oa?id=21282720003 https://www.redalyc.org/journal/212/21282720003/ https://www.redalyc.org/journal/212/21282720003/html/ https://www.redalyc.org/journal/212/21282720003/21282720003.epub https://www.redalyc.org/journal/212/21282720003/movil 10.18046/j.estger.2023.166.5403 en http://www.redalyc.org/revista.oa?id=212 Estudios Gerenciales application/pdf Universidad ICESI Estudios Gerenciales (Colombia) Num.166 Vol.39