Business informslity: Influencing factors and impact on business strategy from the perspetive of entrepreneurs and public accountants
DOI:
https://doi.org/10.24215/23143738e159Keywords:
commercial MSMEs, informal economy, tax evasionAbstract
This study describes microeconomic factors and meso-context elements considered by Argentine taxpayers regarding participation in the informal sector, as well as their impact on business strategy from the perspective of SME entrepreneurs and public accountants.Methodologically, a qualitative-descriptive research approach is applied, using primary data collected through semi-structured interviews with eight SME entrepreneurs and eight public accountants from the city of Bahía Blanca (Buenos Aires, Argentina). A content analysis is conducted with coding based on both theory and data, resulting in the identification of six categories.Among the influencing factors, interviewees highlight sector informality, loss of business control, damage to the company’s reputation, and taxpayers' tax morale. The findings also indicate that informality is linked to the business model, particularly in terms of competitive positioning strategy and scale strategy.
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