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This study examines the nexus between non-performing loans (NPLs) and the shadow economy, as well as macroeconomic and bank-specific variables, in 25 emerging countries from the period starting 1998 to 2017 period. The Driscoll-Kraay standard errors and a fixed effect estimator have been employed, and the results suggest that NPLs have a positive relationship with the shadow economy as well as inflation and trade openness. In contrast, GDP, unemployment, household consumption, credit to deposit ratio, broad money, bank return on equity, and overall economic freedom index have a negative effect on NPLs. Our results demonstrate the complex nature of non-performing loans, which are influenced by both microeconomic and macroeconomic factors. [ABSTRACT FROM AUTHOR]

The informal economy has started to become the center of attention of the whole world since the 1960s. Therefore, the informal economy emerges differently in each country and is called with different terms. Defining and measuring the informal economy is difficult and it is an undesirable situation due to the negative effects it creates. For this reason, determining the causes of the informal economy is of great importance in the fight against informality. There are many reasons for the informal economy. Although these reasons differ between countries, the most widely accepted reason is that the tax burden is heavy. So, taxes become an issue that needs to be emphasized in the fight against the informal economy. Although there are studies in the literature that deal with the relationship between informality and tax, most of the studies are on the effect of the informal economy on tax revenues. In this study, the practices that are within the scope of income tax and that can negatively affect informality are discussed. In this direction, the study aims to explain how practices in the Income Tax Law negatively affect informality. [ABSTRACT FROM AUTHOR]

Migration is a phenomenon encountered in almost every period of human history. However, today it has become a global problem. In addition to economic reasons, it is seen that the number of people who migrate due to reasons such as war and disasters is increasing. Immigrants face various risks during and after the migration process. In some countries, migrant workers are perceived as cheap labor and are generally preferred in the informal sector. This causes migrant workers, who are already vulnerable, to be socially unprotected and in an insecure environment. With Covid-19, the fact that immigrants are at a higher risk of losing their jobs and social protection inadequacies forced them to live in more difficult conditions. This study aims to emphasize the importance of social protection and social security problems of immigrants, who are more vulnerable and vulnerable in socio-economic terms, and to offer suggestions for this. For this purpose, relevant international standards such as ILO and UN conventions, also bilateral agreements and country practices were among the topics discussed. [ABSTRACT FROM AUTHOR]

Being dependent on ethical values is important for the feeling of justice and trust in society. As in every institution, in compliance with the ethical values in the customs administrations is important for the declining of state's informal economy and the corruption of the moral values of society. The purpose of this research is to find out whether companies that work with Mersin customs administration meet unethical behaviors or not, if so, the research aims to find out what kind of behaviors they meet. Using the snowball sampling method, the sample of the exploratory research is composed of 30 companies that are working with the customs administration. Participants were interviewed face-to-face through in-depth interviews. According to the results of the research, it is found that the majority of the participants were exposed to unethical behaviors in all the units of the customs administration. Also, privilege is the most observed unethical behavior. It is understood that, the measures taken by the institutions to prevent unethical behaviors are insufficient. [ABSTRACT FROM AUTHOR]

The tax gap is a new concept in public finance. It is important to estimate the tax gap of a country in order to estimate the amount of lost taxes and to determine policies for risky areas. Therefore, this paper explains the methodology used to examine the tax gap and calculates the tax gap for all OECD countries over 2010-2015. This paper uses the GDP size across countries so as to demonstrate the overall level of the shadow economy. Finally, the tax gap for all OECD countries from 2010 to 2015 is calculated for the first time. [ABSTRACT FROM AUTHOR]

Informal employment emerges as a reflection of informal economy. Informality, as in many developing countries, is a cause of social and economic problems in Turkey as well. Informal employment sometimes emerges from the fact that the activities carried out are not reported to the relevant institutions and organizations. It other cases, it arises as a result of the fact that the activities carried out are not reported to the relevant institutions and institutions at their actual values. However, whatever the case, the loss of informality tends to exhaust the country's economy day by day. The study reveals the situation of informality for the companies of construction TR32 region in Turkey. In this context, 2016 Household Labor Force Survey of Income and Living Conditions micro data sets of Turkey Statistical Institute are utilised. On the other hand, in-depth interviews are conducted with employees and employers of the companies operating in the construction sector in the province of Denizli. In this scope; it is found that informal working in the construction sector is higher than the general informality rate, but it is also found that those working in the construction sector in TR32 region have less informality compared to the general rate. Approximately 78% of those who were born outside of Turkey are determined to be unregistered; the illiterates are found to be working more informally than the illiterates, and it is found that part-time workers are more informal than full-time workers. Moreover it is also determined that as the income of the individuals increases, the informality decreases. [ABSTRACT FROM AUTHOR]

This study is a literature review focusing on the role of the hidden sector in economies. Firstly, the study tried to clarify the concept of the hidden economy and then the current approaches on the role of this sector in economy was examined in detail. The research was made to cover the basic theoretical and empirical studies in this area. As a result of the research, in literature, there are two main approaches on the role of hidden sector in economy: positive and negative. At the same time, results of the research have shown that the negative approach to hidden sector is more consistent in long-term perspective and there is a consensus in this direction in the literature. [ABSTRACT FROM AUTHOR]

Transformation of the inner city areas in parallel with their characteristic of collapse in today's metropolitan cities shows a global situation that might be observed in nearly all industrialized country samples. Collapsed inner city areas in Istanbul have been observed to become the areas where the poor and rural population seeking a solution for accommodation intensifies. Eminonu-Suleymaniye region in Istanbul sample stands out with its characteristic of being a neighbourhood that is constantly fed by low-income immigrant groups and an area where urban poverty is existed and reproduced. Yet this region is of the characteristic of being a settlement with bachelor rooms where (poor) immigrants, who have migrated to Istanbul to work in mostly seasonal jobs and to send money to their families, accommodate intensively. In this study settlement preferences, migration dynamics of immigrants, level of their poverty, qualities of accommodation and employment are dealt with on the sample of bachelor rooms. [ABSTRACT FROM AUTHOR]

Emergence of shadow economy in Turkey begins with urbanization movements in the country. The most negative impact of urbanization periods has become collapse or deterioriation of social norms and the problems that individuals experienced in adopting urban culture and laws. Unplanned urbanization, abrupt population growth, migration and employment problems, unqualified workforce have vitalized the shadow economy, while leading to emergence of a criminal economy. Shadow economy has become an environment for criminal groups to survive and operate their activities. In this article, an outline of shadow economy was given, and emergence of criminal groups as marginal structures during urbanization periods and place of these groups in shadow economy was explained. Pointing out the relationship between shadow economy and criminal groups, this article provided some policy recommendations in the fight against shadow economy. [ABSTRACT FROM AUTHOR]

One of the most important functions of tax auditing is to prevent the underground economy. The underground economy is a problem prevailing in almost all today's advanced, less developed and developing countries and is among fundamental problems tried to be solved in almost all of them. The underground economy is not a one-dimensional problem but a problem encountered in many areas. Tax-related dimension is among these areas. The tax-related dimension of the underground economy can be in the form of not being able to detect legal and illegal activities and in the form of not being able to tax sufficiently or untaxing related activity after detection in question. At this point, the importance of tax auditing emerges. Especially, insufficient taxation of the activities giving rise to taxable event requires an efficient tax auditing. In this study, the efficiency of tax auditing in the prevention of the underground economy in Turkey will be analyzed. [ABSTRACT FROM AUTHOR]

The re-production of traditional toys at the present day both by industrial and traditional methods shows divergent design approaches. The materials used by traditional methods such as wood, clay, textile are substituted by plastics in industrial production. Apart from this, at the present day traditional toys are seen in the market as souvenirs and decorative items. In addition to the traditional and industrial interpretations, these toys are produced by informal sector with recycled materials and meet their customers on street peddles. The aim of this article is to investigate the design approaches in recent interpretations of traditional toys. [ABSTRACT FROM AUTHOR]

Underground economy consists of the activities which cannot be identified through traditional measurement systems of economy and, therefore, are not registered within the national accounting system, and included in the calculation of GNP. Since the frequent crises seen in our country in recent periods are due to the borrowing requirement of the public sector, underground economy has been a frequent subject in the discussions conducted in business and administrative circles, and professional organizations. The purpose of this study is to find out the sources of underground economy and develop solutions to it. [ABSTRACT FROM AUTHOR]

Small and medium-sized enterprises (SMEs) play significant roles in regional development. In our country, as in the other countries, SMEs are the most important enterprises in production, which cover approximately 99% of the enterprises in the Northeastern Anatolia. In this study, problems (such as subsidies, finance, raw materials, marketing, etc.) faced by the manufacturing enterprises in the Northeastern Anatolia were listed using questionnaires, and evaluated using statistical methods, and solutions were suggested to these problems. [ABSTRACT FROM AUTHOR]

The underground economy consists of unregistered income generating activities which are concealed from public authorities. It distorts macroeconomic indicators, thus leading to improper implementation of economic policies. In particular, considering the popular idea that successive economic crises resulted from public sector borrowing requirement, the impact of the underground economy is very significant in Turkey. This study examines the size and possible impacts of the underground economy in Turkey, giving detailed analysis of three tiers of underground economy:tax evasion, unregistered employment, and illegal economic activities. [ABSTRACT FROM AUTHOR]