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The article presents unpublished, new empirical data on the psychological readiness of Bulgarians to become part of shadowy economic practices, as well as estimates of actual participation in such practices. The data are derived from a national representative survey of the population conducted in 2021, but have not lost their relevance, since the economic behavior of individuals is characterized by a high degree of constancy. The research shows a relatively high psychological readiness for inclusion in the “shadow economy”, and two violations of the labor and insurance legislation are most often encountered in the Bulgarian economy – work without a contract and work with a fictitious contract, in which the person is insured for a smaller amount, but he is paid additional tax-free cash – “money in a bag”. About one-third of Bulgarians are defined as economic deviants (violating laws and regulations), while the other two-thirds adhere to economic conformism (follow laws and regulations) in their behavior. In this context, the question of mastering the “shadow economy” remains open, and its relevance not only does not diminish, it also necessitates the activation of the efforts of the entire society. [ABSTRACT FROM AUTHOR]

The article proposes an innovative methodology and concept for the design and calculation of the Shadow Economy Tolerance Index (SETI), which is without analogue in European or Bulgarian research practice. The need for its construction is related to the fact, established in previous studies on the shadow economy, that there is a tendency among the Bulgarian population to view deviant economic behavior as acceptable, as the “new normal”, and that nearly two thirds of Bulgarians apply various models of deviant (shadow) economic behavior. In structural terms, the SETI Index is to comprise three components, each of which includes 10 indicators: Component 1. Basic notions and attitudes towards the shadow economy; Component 2. Psychological readiness to take part in shady practices; Component 3. Level of real involvement in shady practices. Each of the three components has a different relative weight, namely: 50:35:15. The first calculation of the SETI Index will be made in early 2022 on the basis of empirical data collected in a national representative survey of the population in Bulgaria and will subsequently be repeated every two years. The necessary information will be collected through a specially designed online questionnaire. The questionnaire will be filled in by the same panel of respondents in order to ensure the representative quality of the information. [ABSTRACT FROM AUTHOR]

Based on the latest empirical data from a nationally representative survey of employers, the present text proposes a sociological reconstruction of undeclared work. Spontaneous associative notions and quantitative assessments of Bulgarian employers are analyzed, which provides an opportunity to expand and deepen survey research on undeclared work. New semantic accents in the definition of undeclared work are derived and its connection with the gray practices at the workplace is exposed. The current text has revealed typical for employers models of thinking and evaluation of undeclared work as an element of socio-economic relations in societies in transition. [ABSTRACT FROM AUTHOR]

The presented text reflects the latest results of a study on the public’s opinion on “shadow economy”. The analysis assumes that, in all its complexity, the public’s opinion on “shadow economy” is built up by heterogeneous stereotypes, among which the condemning stereotypes play a significant role. Through them the public condemns, denies and classifies as deviance the violation of laws, normative acts and social norms. The article proves that condemning stereotypes are strongly presented in the public’s opinion on “shadow economy,”; however, under the influence of educational status, labor status and income they are, to a varying degree, internalized by individuals. [ABSTRACT FROM AUTHOR]

The article proceeds from the general assumption that in an anomic society, such as the Bulgarian society in course of transformation, eight basic patterns of economic behavior can be identified, only one of which can be classified as normal, while the other seven models are burdened with different components of deviance. The deviance of individuals is specific, depending both on their attitude towards the goals set by culture in society and on the preferred means of achieving these goals (legitimate or illegitimate). While normal behavior is marked by the category of social conformism, we refer to deviant behavioral patterns of innovators, ritualists, retreaters, rebels, maximizers, neutralizers and alternators. The author employs abundant empirical material regarding the presence of these eight behavioral models in contemporary Bulgarian society. [ABSTRACT FROM AUTHOR]