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eKonferencije.com: Evading the taxman: Everyday tactics of informal entrepreneurs in Ukraine

Evading the taxman: Everyday tactics of informal entrepreneurs in Ukraine

1. Peter Rodgers

This paper examines the tactics of informal entrepreneurs in Ukraine. In particular it focuses on the range of motivations of individuals in working in the informal economy and also any potential aspirations they have on formalising their economic practices.

This paper begins by outlining the contemporary literature: first presenting four dominant theorisations of informal entrepreneurship, namely Modernisation, Structuralist, Neo-liberal and Post-structuralist perspectives. Having situated the paper in this literary context, the second section introduces the theoretical lens employed, and methodological approach of the paper. Assuming a post-structuralist viewpoint the paper draws on Lefebvre’s (2000, 2006) concept of ‘everyday life’ and de Certeau’s (1984) work on tactics (and strategy). As a discursive framework de Certeau’s work is used to research the modus operandi of informal entrepreneurs in Ukraine.

The paper outlines the results of semi-structured interviews and more in-depth qualitative interviews, which took place between 2007-2011 across several cities in Ukraine. The results of this empirical research demonstrate that there is no single theorisation found to be universally applicable to all of the informal entrepreneurs in this study. As such, theoretically, this paper reveals the need to move beyond seeking to understand the motivations of informal entrepreneurs in a mono-causal fashion. Instead, the paper highlights the multiplicity of different ways in which informal entrepreneurs in Ukraine operate, which while complex and heterogeneous can be distilled to represent a number of core tactics. By appreciating this diversity and understanding the common tactics employed this paper argues that a more nuanced policy approach is required that does not seek to simply eradicate such endeavours, pursue a laissez-faire approach or harness such entrepreneurship. Instead a common policy approach that permits all these approaches to co-exist in relation to different kinds of informal entrepreneurship is desirable. By unravelling the diversity of motivating tactics, the paper aims to make a clear contribution to the developing literature examining the emerging role of informal entrepreneurship in Ukraine and further afield.

This paper aims to challenge the ‘one size fits all’ approach, and if this paper helps engender a rethinking of the heterogeneous nature of informal entrepreneurship and the different ways in which public policy needs to respond then it will have achieved its objective. More widely, the paper provides valuable findings and insights, which can feed into policy debates in Ukraine and further afield relating to how to tackle such manifestations of informal economic practice.

Tematska oblast:

Uvodni rad: Da

Datum: 10.03.2011.

Br. otvaranja: 846

REDETE 2011


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