Abstract EN:

Informality is a social and economical phenomenon that has huge implications on societies. Over 3.1 trillion dollars annually is lost to tax evasion worldwide (see The Tax Justice Network report). Informality means different things to different people. Sometimes this term is used to describe tax evasion and sometimes to refer to noncompliance with labor or regulations. Whatever definition is used, informality can be a serious problem in some countries, stifling investment, undermining the overall competetiveness of the whole economy and impeding growth. It could also be an important remedy in other countries playing a role as a mechanism of economic adjustment and source of livelihood for the poor and unemployed. Hart [1973] was the first anthropologist to observe, study and coin the word "informal economy" in his research in Accra and today’s literature is largely based on his work. Societies started acknowledging the importance of informality and then eventually economists, sociologists and anthropologists started analyzing its characteristics worldwide. […]