Objective
Across the member states of the European Union and beyond, paid transactions occur that are not declared to the state for tax, social security and/or labour law purposes when they should be declared. This is not a minority practice and thus tackling undeclared work has become a core issue on the policy agendas of supra-national agencies and governments (European Commission, ILO). Reviewing the literature, it becomes quickly apparent that not only are there two distinct approaches, namely a ‘rational economic actor’ approach that tackles undeclared work by ensuring that payoff from undeclared work is outweighed by the costs, and a ‘social actor’ approach grounded in a view that undeclared work arises when tax morale is low, but also an emergent debate about whether these are complementary or competing approaches. This Fellowship aims to advance knowledge, by evaluating not only the effectiveness of using each approach to reduce undeclared work in different contexts, but also develops new understandings of the most effective overall approach by for the first time analysing interaction effects (between deterrents and tax morale, and vertical and horizontal trust) in various contexts. Considering the ambitious objective of advances a new theory for explaining and tackling the undeclared work, the main focus of the project is to ensure that all four types of triangulation, namely methodological triangulation, data triangulation, theory triangulation and investigator triangulation (interdisciplinary board) are addressed. As such, four extensive datasets are used as well as in-depth interviews in two countries with contrasting contexts of undeclared work (UK and Romania). This project conducted under the supervision of Prof Colin C. Williams, and the Cluster for Research on the Informal Sector and Policy team, will greatly increase our understanding of the undeclared economy and will provide evidence-based policy relevant findings.
Fields of science (EuroSciVoc)
CORDIS classifies projects with EuroSciVoc, a multilingual taxonomy of fields of science, through a semi-automatic process based on NLP techniques. See: https://op.europa.eu/en/web/eu-vocabularies/euroscivoc.
CORDIS classifies projects with EuroSciVoc, a multilingual taxonomy of fields of science, through a semi-automatic process based on NLP techniques. See: https://op.europa.eu/en/web/eu-vocabularies/euroscivoc.
- social sciences economics and business economics monetary and finances
- social sciences sociology governance taxation
- social sciences law
You need to log in or register to use this function
We are sorry... an unexpected error occurred during execution.
You need to be authenticated. Your session might have expired.
Thank you for your feedback. You will soon receive an email to confirm the submission. If you have selected to be notified about the reporting status, you will also be contacted when the reporting status will change.
Programme(s)
Multi-annual funding programmes that define the EU’s priorities for research and innovation.
Multi-annual funding programmes that define the EU’s priorities for research and innovation.
-
H2020-EU.1.3. - EXCELLENT SCIENCE - Marie Skłodowska-Curie Actions
MAIN PROGRAMME
See all projects funded under this programme -
H2020-EU.1.3.2. - Nurturing excellence by means of cross-border and cross-sector mobility
See all projects funded under this programme
Topic(s)
Calls for proposals are divided into topics. A topic defines a specific subject or area for which applicants can submit proposals. The description of a topic comprises its specific scope and the expected impact of the funded project.
Calls for proposals are divided into topics. A topic defines a specific subject or area for which applicants can submit proposals. The description of a topic comprises its specific scope and the expected impact of the funded project.
Funding Scheme
Funding scheme (or “Type of Action”) inside a programme with common features. It specifies: the scope of what is funded; the reimbursement rate; specific evaluation criteria to qualify for funding; and the use of simplified forms of costs like lump sums.
Funding scheme (or “Type of Action”) inside a programme with common features. It specifies: the scope of what is funded; the reimbursement rate; specific evaluation criteria to qualify for funding; and the use of simplified forms of costs like lump sums.
MSCA-IF-EF-ST - Standard EF
See all projects funded under this funding scheme
Call for proposal
Procedure for inviting applicants to submit project proposals, with the aim of receiving EU funding.
Procedure for inviting applicants to submit project proposals, with the aim of receiving EU funding.
(opens in new window) H2020-MSCA-IF-2016
See all projects funded under this callCoordinator
Net EU financial contribution. The sum of money that the participant receives, deducted by the EU contribution to its linked third party. It considers the distribution of the EU financial contribution between direct beneficiaries of the project and other types of participants, like third-party participants.
S10 2TN Sheffield
United Kingdom
The total costs incurred by this organisation to participate in the project, including direct and indirect costs. This amount is a subset of the overall project budget.