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This paper aims to explore the prevalence of undeclared activities conducted on digital labour platforms, and then to discuss what policies are likely to be more effective in order to prevent the growth of the informal activities on these platforms.

To depict the profile of the digital worker conducting undeclared activities, the sectors where undeclared activities are more prevalent and the effectiveness of deterrent policies, data are reported from 2019 Special Eurobarometer survey covering the European Union member states and the UK.

The finding is that 13% of undeclared activities are conducted on digital labour platforms. This practice is more common amongst men, those married or remarried, those living in small/middle towns, in sectors such as repairs/renovations, selling goods/services, assistance for dependant persons, gardening and help moving house. The higher the perceived sanction, the lower the likelihood of undertaking undeclared activities on digital labour platforms. Intriguing, a higher risk of detection is associated with a higher likelihood to use digital labour platform for undeclared activities.

The attitudes toward risk can be interpreted closer to the gaming context, and not to the working environment, looking at platform workers as being involved in a state versus individual game. Policy makers should consider improving the correspondence of laws and regulations between countries and offering operational assistance for suppliers and consumers.

This is the first paper to explore the prevalence of undeclared activities conducted on digital labour platforms and to outline the policy measures required to reduce this practice.

The aim of this paper is to evaluate contrasting ways of tackling self-employment in the informal sector. Conventionally, the participation of the self-employed in the informal sector has been viewed as a rational economic decision taken when the expected benefits outweigh the costs, and thus enforcement authorities have sought to change the benefit-to-cost ratio by increasing the punishments and chances of being caught. Recently, however, neo-institutional theory has viewed such endeavor as a product of a lack of vertical trust (in government) and horizontal trust (in others) and pursued trust-building strategies to nurture voluntary compliance.

To evaluate these contrasting policy approaches, data are reported from special Eurobarometer survey 92.1 conducted in 2019 across 28 European countries (the 27 member states of the European Union and the United Kingdom) involving over 27,565 interviews.

Using probit regression analysis, the finding is that the likelihood of participation in informal self-employment is not associated with the level of expected punishments and chances of being caught, but is significantly associated with the level of vertical and horizontal trust, with a greater likelihood of participation in informal self-employment when there is lower vertical and horizontal trust.

The outcome is a call for state authorities to shift away from the use of repressive policy measures that increase the penalties and chances of being caught and toward trust-building strategies to nurture voluntary compliance. How this can be achieved is explored.

Evidence is provided to justify a shift toward seeking trust-building strategies by state authorities to engender voluntary compliance among the self-employed operating in the informal sector in Europe.

This chapter argues that failure to secure accountability can be costly because it raises doubts about the fairness, salience, and impact of cocreation. Cocreation must establish accountability with respect to four different audiences: sponsors, relevant stakeholders, affected citizens, and the general public. The chapter discusses the challenges of trying to solely hold cocreation networks and partnerships accountable based on formal accountability mechanisms. It argues that these formal mechanisms must be supplemented with social and more informal strategies of accountability. Finally, the chapter considers how changemakers can strengthen social and informal accountability in and around cocreating networks and partnerships.

The purpose of this paper is to conduct a systematic review of the factors that shape tax morale. A large range of random explanatory variables identified in the literature as determinants of tax morale are synthesised and structured by drawing inspiration from the institutional theory.

To do this, a systematic search has been conducted using a library catalogue which provides access to more than 400 databases.

The finding is that the institutional theory provides a suitable theoretical basis to explore tax morale. Indeed, all the factors until now identified as determinants of tax morale (except the control variables/socio-demographic characteristics) can be categorised either as belonging to formal institutions or to informal institutions. The most salient factor is trust, with both vertical and horizontal trust positively related to tax morale.

The outcome is a call for a more nuanced understanding of not only the effect of formal and informal institutions on tax morale but also how formal and informal institutions interact and alter each other and, consequently, affect tax morale.

The paper seeks to encourage governments to start recognising that as low tax morale arises when a gap exists between formal and informal institutions, they need to design policy measures aimed to reduce this gap, rather than persisting with deterrence measures.

This is the first systematic review of the factors that influence tax morale using an institutionalist lens.

The paper aims to examine agrochemical traders’ tax morale in three Ghanaian regions.

Primary data were collected from 92 respondents using structured questionnaires. A multistage sampling technique was employed and used in selecting respondents.. Descriptive statistics, factor analysis and quantile regression analysis were used to analyse data obtained via the questionnaires.

The study found tax reporting knowledge, tax calculating knowledge and tax payment knowledge to be the keen factors influencing agrochemical traders’ tax knowledge. It was also revealed that age, religion and marriage positively influence the tax morale of traders. Inversely, gender, high level of education and monthly sales were found to affect tax morale negatively. Moreover, trust (respect, trustworthiness and expertise knowledge) negatively influenced tax morale. Authorities’ tax knowledge and power (sanction and lockdown) were revealed to impact tax morale positively. However, tax morale decreases amongst agrochemical traders with higher tax morale when sanction increases.

Unlike previous studies which focussed on tax morale amongst individuals and firms outside the agribusiness sector, this study examined the tax morale within the informal agrochemical trading sector, which has recently attracted colossal patronage due to the high usage of agrochemicals amongst farmers in Africa and Ghana. This study also assumed tax morale to be at different levels; hence the factors that affect the morale at different levels differ. Therefore, the study examined the factors influencing tax morale amongst agrochemical traders by segregating tax morale into quartiles. Relating to theory, the economic deterrence theory was used to ground the study, which is not usually used in most tax morale studies.

Expressing views on organizational information security (IS) by employees is vital for improving security processes, policies and trainings, while non-communication may conceal the true state of the human factor of IS and lead to security breaches. The purpose of this paper is to introduce the concept of opinion expressing about organizational IS, provide an explanatory model based on the theory of spiral of silence and offer its empirical validation.

Data from a web-based survey among the employees of one the universities in the European Union (n = 504) was analyzed with regression analysis to investigate the proposed hypotheses.

The study reveals that employees with positive opinions about IS will be more willing to share their opinions with coworkers and management. However, when employees perceive that their pro-IS opinions are not shared by other coworkers, they will remain silent, which increases the risk of problematic opinions spreading throughout the organization.

The study highlights the need to focus on the communication perspectives of organizational information security, an area often overlooked in the human factor of information security research.

The results highlight the need to examine the gap between the dominant climate of opinion about IS in the organization and the display of compliant IS behaviors in order to strengthen IS endeavors. Organizations are encouraged to facilitate open dialogue about IS processes, policies and training and implement mechanisms for considering employees’ feedback in order to improve the organization’s IS.

The study contributes to a growing body of research that moves beyond viewing employees merely as subjects of compliance, recognizing instead their agency in IS issues that can enhance organizational resilience. To the best of the authors’ knowledge, this is the first study to apply the spiral of silence theory in the IS field, thereby helping to overcome the lack of communication science perspectives in organizational IS research.

The aim of this article is to test the hypothesis that peer-to-peer technology platforms (Uber) are associated with disruption in the institutional environment, affecting beliefs, norms and users' ways of thinking and acting.

Probability sample comprising 843 users (446 passengers; 397 drivers) in the city of Belo Horizonte, Brazil, using a set of indicators was specifically designed for this study.

Uber triggers significant changes in the systems of rewards and sanctions, in social preferences, and in entrepreneurial structure and governance, and promotes the coexistence of an institutional logic, hitherto dominant, with new believes, rules, norms and regulatory systems.

This is a pioneer study that associates institutional approach's elements with technology platforms; the authors also elaborated and utilized an analysis model consisting of a set of completely original indicators capable of mapping and measuring different dimensions of the phenomenon under analysis.

This paper addresses the under-explored collateral damage of economic sanctions, shedding light on the disproportionate harm endured by the most vulnerable segments of societies, which at the same time lack political influence to effect the ruling government into change. The primary objective is to review the literature on humanitarian repercussions associated with sanctions, concluding if they really are a comparably human way of international interference.

Employing a systematic literature review, adhering to the PRISMA approach, and incorporating key term definitions and clear selection criteria, this review analyses 52 studies sourced from Scopus and EconBiz.

The surveyed literature reveals profound adverse impacts of sanctions on health, economic well-being, inequality, and education. Critical gaps in the literature such as disproportional focus on extreme cases like Iran and Iraq, scarce literature on effects on education and inequality, and predominantly inadequate control groups are identified, limiting the generalizability of existing findings.

This paper is the first systematic and replicable review of the literature on the effects of sanctions using a capabilistic approach to define poverty. Highlighting gaps in the current research landscape underscores the limited generalizability of reviewed results. Providing a well-structured summary of existing literature, this work serves as a foundation for future research.

Although the coronavirus (COVID-19) pandemic appears to disproportionately affect those in informal employment, they often receive less government support than the formally employed. This paper considers definitions of the informal economy and informal employment, explores the rationale for participating in the informal economy and reflects on some effects of the pandemic on these workers.

The paper presents a narrative literature review with analysis of the selected academic and policy literature.

There are considerable short- and long-term implications of the pandemic for informal employment and the informal economy. This occurs against the background of unresolved tensions arising from informal workers' desire for more employment security and employers' striving for continued labour flexibility while transferring costs to government and workers. The COVID-19 pandemic might accelerate current trends and force new solutions to better protect basic work security while helping organisations to remain competitive. Government policies supporting work safety, income security, moves to formalisation of employment and fairness for informal employees are particularly important.

As statistical and qualitative evidence is currently limited, it is too early to identify the full effects of COVID-19 on employment in the informal economy.

The results suggest that governments need to carefully consider explicit support for those in informal employment to create fair, resilient and ethical structures for workers, businesses, economies and wider societies.

The paper identifies some of the social implications of COVID-19 for the informal sector.

The analysis offers initial insights into the impacts of a major health, economic and social shock on informal working.

This paper aims to examine the types of user misbehaviours in the sharing economy (SE) context. SE offers a fruitful study setting due to the scope of potential misbehaviour and the expanded role of consumers.

The study drew on online archival data from the AirbnbHell.com website, where people share their stories about their Airbnb-related negative experiences. The authors reviewed 405 hosts’, guests’ and neighbours’ stories and coded the identified forms of misbehaviours into categories. The typology thus developed was validated in the context of the Uber Rides service.

User misbehaviours in the SE context can be distinguished based on the domain in which the user role is violated and the nature of violated norms. These two conceptual distinctions delineate a four-fold typology of user misbehaviours: illegal, unprofessional, unbefitting and uncivil behaviours.

The trustworthiness of the stories could not be assessed.

The presented typology can be used as a mapping tool that facilitates detection of the full scope of misbehaviours and as a managerial tool that provides ideas for effective management of misbehaviours that correspond to each category.

The paper presents the first empirically derived comprehensive typology of user misbehaviours in SE settings. This typology enables classification of a broad set of misbehaviours, including previously overlooked unprofessional behaviours carried out by peer-service providers. The study also puts forward a revised definition of consumer misbehaviours that encompasses the impact of misbehaviours on parties not directly involved in the SE-mediated exchange.