Abstract
This paper provides a detailed review of the extent and nature of undeclared work in Croatia. Reporting a range of datasets including the 2007 and 2013 Eurobarometer surveys on undeclared work, as well as the 2015 GREY household and business surveys on undeclared work, this report outlines the varieties of undeclared work, the demand for undeclared goods and services and the motives underpinning such demand, the supply of undeclared work including who supplies such work and their motives for doing so, and for the first time, the perceptions of business about the extent and nature of undeclared work in their sectors. The resultant outcome is an overview of not only the magnitude of undeclared work in Croatia, along with the varieties of undeclared work, but also the distribution of such work across the population and economy, along with the motives underpinning engagement in the undeclared economy.
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