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Firm informality during the COVID-19 crisis in Argentina: perception of commercial entrepreneurs and public accountants

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  • Florencia Pedroni

Abstract

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.

Suggested Citation

  • Florencia Pedroni, 2023. "Firm informality during the COVID-19 crisis in Argentina: perception of commercial entrepreneurs and public accountants," Estudios Gerenciales, Universidad Icesi, vol. 39(166), pages 24-36, March.
    • Handle: RePEc:col:000129:020672
    DOI: 10.18046/j.estger.2023.166.5403
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    References listed on IDEAS

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    More about this item

    Keywords

    small enterprises; economic crisis; informal sector; electronic commerce; tax evasion;
    All these keywords.

    JEL classification:

    • E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements

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