All phases of the data collection has been completed. Drawing on a model employed in both Baltic countries (Putnis and Sauka 2015) and the former USSR region (Polese and Sauka 2019), we have relied on the partner based in each of the target countries to collect data locally, in the local language and in compliance with national scientific requirements (that may vary from country to country). The fact that each of the partners is a well established sociological company with over 15 years of data collection for major local and international clients has made it possible to complete the survey quickly and without facing any major issues. Companies have been identified through stratified random sampling method using, as a starting point, the Orbis database managed by Bureau Van Dijk containing information on more than 280 million companies worldwide. Quartiles have been created and in average 400 companies have been surveyed per country.
In line with previous research on shadow economies, interviewers have been instructed to use a “gradual approach” (Gerxhani, 2007; Kazemier and van Eck, 1992, Putnis and Sauka 2015); to increase the response rate and truthfulness of responses the questionnaire will begin with non-sensitive questions about satisfaction with government and tax policy, before moving to more sensitive questions about shadow activity and deliberate misreporting. Further, the survey will be framed as a study of satisfaction with government policy, rather than a study of tax evasion and misreporting (similar to Hanousek and Palda, 2004). The second phase of data collection was supposed to happen in 2020 and consisted of the creation of case studies based on qualitative interviews in the target countries. But due to COV19 emergencies, it will be delayed. Secondments so far have been also coordinated with the research objectives and most of them have been completed. However, also due to COV19, some of the secondments have not happened as expected. Some have been delayed, some cancelled. We will probably apply for an extension of the project but a clear picture will only be known once international travel has been resumed.
Notwithstanding the COVID pandemic, the team has managed to progress in line with the initial plan. The results of the study have been presented at press conferences in all the target countries and, in some cases, government officers and international organisations have been involved in the presentation. In addition, the results have also been used to produce a number of scientific articles for some major journals.
