Firm informality during the COVID-19 crisis in Argentina: perception of commercial entrepreneurs and public accountants

Abstract

This article analyzes the impact of the COVID-19 crisis on the informality of Argentinian micro-, small-, and medium-sized enterprises based on the perception of commercial entrepreneurs and public accountants from Bahía Blanca (Argentina). Using primary data collected through semi-structured interviews, a qualitative content analysis was performed combining theory-oriented and data-based coding. Despite the widespread use of electronic payments, the findings suggest an increase in income underreporting and the number of unregistered companies, thus supporting the countercyclical behavior of the informal sector during that crisis. The article contributes to a better understanding of informality through a microeconomic-qualitative approach by integrating the perspective of two different actors. Empirical findings are relevant for policymakers seeking to reduce the levels of informality during periods of crisis.

Factores del sistema tributario argentino: ¿incentivo o desincentivo a la informalidad empresarial? Percepción de los comerciantes y contadores públicos

“…Finalmente, artículos más recientes reflexionan y analizan cualitativamente el impacto de la crisis por covid-19 en la informalidad empresarial (Pedroni et al, 2020a; Pedroni, 2023) y laboral (Canesa et al, 2021) en Argentina. En ese sentido, a pesar del uso generalizado de pagos electrónicos durante la crisis sanitaria, la evidencia cualitativa sugiere un aumento tanto en la subdeclaración de ingresos como en la cantidad de empresas no registradas, lo que indicaría un comportamiento contracíclico del sector informal durante dicha crisis (Pedroni, 2023). Hallazgos similares reportan Saldaña-Villanueva et al (2023) para el mercado laboral informal en México.…”