内在驱动因素与外在驱动因素：对年轻人从事未申报就业和未申报工作动机的调查

IF 1.3 4区经济学 Q3 ECONOMICS

Eastern European Economics Pub Date : 2022-05-24 DOI:10.1080/00128775.2022.2075393

Rodica Ianole-Călin, I. Horodnic, A. Plopeanu

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引用次数: 1

摘要

摘要本文旨在加深对参与未申报工作和未申报就业的原因的理解。除了迄今为止在该领域使用的主要理论外，自决理论还通过研究内在动机和外在动机的作用而被引入。对1059名罗马尼亚青年进行了Logistic回归分析、分类和回归树分析。研究结果强调了税务士气的核心作用，即产生对非正式做法的不容忍和内在的合规动机。此外，同伴的影响决定了采取非正式做法的决定，而威慑措施没有显著影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Intrinsic versus Extrinsic Drivers: An Investigation into Young People’s Motives to Engage in Under-Declared Employment and Undeclared Work

ABSTRACT The paper aims to deepen understanding of the reasons for participation in undeclared work and under-declared employment. Alongside the main theories used so far in the field, self-determination theory is introduced by investigating the role of internalized and extrinsic motivation. Logistic regression analysis and classification and regression trees are used on a sample of 1,059 Romanian youths. The results emphasize the central role of tax morale, in generating intolerance toward informal practices and internalized motivations for compliance. In addition, peer influence shapes the decision to adopt informal practices whereas deterrent measures have no significant impact.

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来源期刊

Eastern European Economics ECONOMICS-

CiteScore

2.20

自引率

9.10%

发文量

期刊介绍： Eastern European Economics publishes original research on the newly emerging economies of Central and Eastern Europe, with coverage of the ongoing processes of transition to market economics in different countries, their integration into the broader European and global economies, and the ramifications of the 2008-9 financial crisis. An introduction by the journal"s editor adds context and expert insights on the articles presented in each issue.