undeclared work in the european union - European Commission

Special Eurobarometer 402

UNDECLARED WORK IN THE EUROPEAN UNION

REPORT

Fieldwork: April – May 2013 Publication: March 2014

This survey has been requested by the European Commission, Directorate-General for Employment, Social Affairs and Inclusion and co-ordinated by Directorate-General for Communication. http://ec.europa.eu/public_opinion/index_en.htm This document does not represent the point of view of the European Commission. The interpretations and opinions contained in it are solely those of the authors.

Special Eurobarometer 402 / Wave EB79.2 – TNS opinion & social

Special Eurobarometer 402

Undeclared work in the European Union

Conducted by TNS opinion & social at the request of the European Commission, Directorate-General for Employment, Social Affairs and Inclusion

Survey co-ordinated by the European Commission, Directorate-General for Communication (DG COMM “Strategy, Corporate Communication Actions and Eurobarometer” Unit)

Project number

20.137.541

Project title

Special Eurobarometer 402 “Undeclared Work in the EU”

Linguistic Version

EN

Catalogue Number

KE-01-13-603-EN-N

ISBN

978-92-79-33468-9

DOI

10.2767/37041

SPECIAL EUROBAROMETER 402

“Undeclared work in the European Union”

TABLE OF CONTENTS INTRODUC TION...............................................................................................2 MEASURING UNDECLARED WORK .....................................................................6 EXECUTIVE SUMMARY ......................................................................................9 I.

THE DEMAND SIDE OF UNDEC LARED WORK .............................................. 16 1.

Share of people buying undecla red goods or serv ices............................. 16

2.

Types of undeclared goods a nd se rvices purchased ................................ 22

3.

Amount spent on undeclared work ........................................................ 28

4.

Sources of undeclared work................................................................... 35

5.

Reasons for purchasing goods or services involving undecla red work ..... 41

II. THE SUPPLY SIDE OF UNDECLARED WORK ................................................ 47 1.

People supplying undeclared goods and serv ices ................................... 47

2.

Types of undeclared goods a nd se rvices supplie d .................................. 56

3.

Amount earned through undeclare d work .............................................. 60

4.

Clients of undec lared work.................................................................... 63

5.

Reasons for carrying out undec lared work ............................................. 67

6.

Consequences of carrying out undecla red work ..................................... 72

III.

ENVELOPE WAGES ................................................................................ 76

1.

Share of employees who are paid cash in hand ...................................... 76

2.

Proportion of gross annual income paid cash in hand ............................. 83

3.

Unpaid and flexible work ...................................................................... 86

IV.

UNDECLARED WORK – PERCEPTIONS AND ACCEPTANCE ........................ 91

1.

Perce ived level of risk ........................................................................... 91

2.

Expected sanctions ............................................................................... 96

3.

Assumed reasons for doing undecla red work ....................................... 100

4.

Acceptability of undec lared work ........................................................ 104

CONCLUSIONS............................................................................................. 121 ANNEXES Technical specifications Questionnaire Tables

1



INTRODUC TION Undeclared work is defined as "paid activities that are lawful as regards their nature but not declared to public authorities, taking into account differences in the regulatory system of

Member States". This definition has been used systematically by the

Commission since its 1998 Communication on undeclared work. The definition notably excludes criminal activities which are defined in national law. Crime and tax fraud as such are outside the sc ope of employment policy. Undeclared

economic

activities

create

considerable

costs

on several levels:

tax

authorities receive less revenue in the form of income tax or value added taxes; social security institutions do not obtain contributions and undeclared activities partly inhibit the creation of regular employment with full social protection. Undeclared work risks undermining the financing of social services, under increasing pressure in the current economic climate and can affect competitive conditions. It also runs counter to European ideals of solidarity and social justice. Undeclared work affects all Member States and the transformation of undeclared work into formal work is thus an important issue for the employment policy of the European Commission. The notion of undeclared work has been integrated in the European Employment Strategy. Since 2001, the issue of undeclared work has been taken up in the employment guidelines (second pillar) themselves to combat undeclared work.

in

which

Member

States

have

committed

More recently, the Commission declaration on Stepping up the fight against undeclared work (COM (2007) 628) identified the main drivers for the informal economy, set out successful ways to reduce it and proposed a series of concrete follow -up actions at European and national levels. Across the 27 EU Member States, a lot of eff ort is being invested into developing and testing policy measures aimed at tackling undeclared work. A 2008 report by the European Foundation for Living and Working Conditions 1 identified two broad policy approaches: 

a focus on deterrence (by improving det ection or increasing penalties)



encouraging compliance by preventing people from taking up undeclared work, enabling the legitimisation of previously undeclared work and changing attitudes

It found that the principal policy measures that Member States had taken were in relation to punishing noncompliance (a deterrence approach) with prevention measures, alongside these, becoming more commonplace. It is widely recognised that part of the population within the EU is engaged in undeclared work. The findings from the initial 2007 Eurobarometer survey – the first attempt to measure undeclared work on an EU-wide basis and in a cross-nationally comparable way – supported this 2 . The survey found that the level of participation in undeclared work is relatively low overall, with just 11% of the EU27 population admitting to having bought 1 2

http://www.eurofound.europa.eu/publications/htmlfiles/ef0813.htm http://ec.europa.eu/public_opinion/archives/ebs/ebs_284_en.pdf

2



goods or services that involved undeclared work and 5% of citizens reporting that they had done undeclared work themselves within the past 12 months. However, there was significant variation between Member States and, in view of the sensitive nature of the subject, these findings only provide a measure of the lower limits of undeclared work. This survey was carried out by TNS Opinion & Social network in the 27 Member States of the European Union and in Croatia between the 26th of April and the 14th of May 2013. Some

26.563

respondents

from

different

social

and

demographic

groups

were

interviewed face-to-face at home in their mother tongue on behalf of Directorate-General for

Employment,

Social

Affairs

&

Inclusion.

The

methodology

used

is

that

of

Eurobarometer surveys as carried out by the Directorate-General for Communication (“Research and Speechwriting” Unit)3 .. A technical note on the manner in which interviews were conducted by the Institutes within the TNS Opinion & Social network is appended as an annex to this report. Also included are the interview methods and confidence intervals 4 . This survey covers the general population’s personal experiences of undeclared work in terms of: 

Knowing anyone who works without declaring their income/part of it to tax or social security institutions



Making any payments for goods or services in the last 12 months where the individual had good reason to believe they included undeclared work. For such payments:



▫

what goods or services were paid for in this way

▫

total approximate spend on these goods/services and

▫

for undeclared services bought most frequently, the approximate hourly cost

▫

Where/from whom the goods/services were purchased

▫

Reasons for buying undeclared goods/services

Amongst dependent employees: ▫

whether any of their income from their employer in the last 12 months was paid in cash and without declaring it to tax or social security authorities

▫

and, amongst those where it was, whether it was for regular work, overtime or both and the approximate percentage of gross yearly income paid in this way

▫

the employee size of the organisation

3

http://ec.europa.eu/public_opinion/index_en.htm The results tables are included in the annex. It should be noted that the total of the percentages in the tables of this report may exceed 100% when the respondent has the possibility of giving several answers to the question. 4

3





Excluding regular employment, if any undeclared paid activities have been carried out in the last 12 months. Where they have: ▫

What activities have been carried out

▫

How much money has been earned from such activities

▫

For whom the activities were undertaken

▫

Reasons for doing such work

▫

If experienced consequences as a result

It also covers the general population’s perceptions of undeclared work in terms of: 

Awareness of the sanctions imposed by authorities if discovered



The level of risk of being detected



Reasons why people may do such work



The acceptability of undeclared work and various ‘evasion’ scenarios

The findings of the survey have been analysed firstly at EU level and secondly by either country level or, where base sizes are too small for reliable analysis, country grouping level. At an EU level the results are based on the 27 Member States. Croatia has completed its accession negotiations with the European Commission and the date of 1 July 2013 has been set for it to join the EU. Croatia is therefore not included at the overall EU level analysis since its accession took place after the period of fieldwork, but is shown in the country-level analyses. At a country grouping level the results are based on all 28 countries and divided into four groups: ‘Continental Europe’ 5 , Eastern and Central Europe6 , Southern Europe 7 and the Nordic countries 8 .

5

Belgium, Germany, France, Ireland, Luxembourg, The Netherlands, Austria and the UK Bulgaria, the Czech Republic, Estonia, Latvia, Lithuania, Hungary, Poland, Romania, Slovenia, Slovakia and C roatia 7 C yprus, Greece, Spain, Italy, Malta and Portugal 8 Denmark, Finland and Sweden 6

4



The questionnaire used in the 2013 survey has changed from that used in the 2007 pilot survey. Where possible, results have been compared with the 2007 survey. Where appropriate, a variety of socio-demographic variables – such as respondents’ gender, age, terminal education age, occupation and ability to pay household bills – have been used to provide further analysis. Other key variables that have been used to provide additional insight include: 

Respondents’ knowing or not knowing anyone who carries out undeclared work



Whether respondents have or have not paid for goods or services where they had good reason to believe that they involved undeclared work in the past year



Whether respondents have or have not undertaken paid undeclared work in the past year



Respondents’ views about the level of risk of being detected



Whether dependent employees have been paid envelope wages in the past year



Note: In this report, countries are referred to by their official abbreviation. The abbreviations used in this report correspond to:

BE CZ BG DK DE EE EL ES FR IE IT CY LT

Belgium C zech Republic Bulgaria Denmark Germany Estonia Greece Spain France Ireland Italy Republic of Cyprus* Lithuania

HR

C roatia

ABBREVIATIONS LV Latvia LU Luxembourg HU Hungary MT Malta NL The Netherlands AT Austria PL Poland PT Portugal RO Romania SI Slovenia SK Slovakia FI Finland SE Sweden UK The United Kingdom EU27

European Union – 27 Member States

* C yprus as a whole is one of the 27 European Union Member States. However, the ‘acquis communautaire’ has been suspended in the part of the country which is not controlled by the government of the Republic of Cyprus. For practical reasons, only the interviews carried out in the part of the country controlled by the government of the Republic of Cyprus are included in the ‘CY’ category and in the EU27 average . *

*

*

*

*

We wish to thank all the people interviewed throughout Europe who took the time to participate in this survey. Without their active participation, this survey would not have been possible.

5



MEASURING UNDECLARED WORK 1. METHODS OF MEASUREME NT Undeclared work is multi-faceted. It ranges, for example, from occasional baby-sitting to the construction of entire buildings with professionally organised networks of undeclared workers. Some of these variants of undeclared work are widely accepted within most societies whereas others are less accepted by the general public. In the past three decades, a broad range of methods has been developed to measure the phenomenon of undeclared work in order to improve the understanding of its dimensions and causes. These can be roughly divided into two groups: indirect and direct methods of measurement. Both groups have their specific strengths and shortcomings. Indirect methods are mainly aimed at measuring or estimating the size of undeclared work. The essence of these methods is that they interpret observable phenomena as signs of the invisible part of the economy. The most prominent are discrepancy methods based on data comparisons, e.g. between labour force surveys and business statistics, as well as monetary methods. The latter have become known in Europe especially through the work of Professor Friedrich Schneider9 who presented undeclared work rates for many different countries, calculated using an analysis of the cash flow within a country. Direct methods of measurement are survey-based methods that rely on information directly provided by the population. Such survey approaches have been applied in a number of countries in recent years. The advantage of direct surveys is that not only the extent but also the structure of undeclared work and the motives of the participants can be measured. While

some

indirect

methods

–

especially

Prof.

Schneider’s

monetary

model

calculations -have been criticised for measuring unrealistically high rates of undeclared work1 0 , direct surveys tend to measure only the lower limit of the phenomenon since not everybody is willing to (fully) admit their own involvement in undeclared work. The willingness to talk openly about the subject in an interview situation depends on a series of factors such as the general level of acceptance of the phenomenon within the society or people’s general trust in the c onfidentiality of surveys. These factors can significantly differ between countries and even within the same country. While small-scale undeclared work carried out in the neighbourhood might be widely accepted in a society, undeclared work for firms or undeclared work by people receiving social security benefits might enjoy far less acceptance and are therefore less likely to be reported in an interview situation. 9

C f. e.g. Schneider, F. and Enste, D.H.: Shadow economies: Size, causes and consequences. Journal of Economic Literature. March. Vol. XXXVIII, Number 1. 10 For a discussion of the reliability and validity of monetary methods and other direct methods of measurement cf. e.g. Pedersen, S. (2003): The Shadow Economy in Germany, Great Britain and Scandinavia: A measurement based on questionnaire surveys. Rockwool Foundation Research Unit, Study No. 10, p. 21-31 or Renooy et al. (2004): Undeclared Work in an enlarged Union – An analysis of undeclared work: an in-depth study of specific items. European C ommission, Directorate-General for Employment and Social Affairs, p. 101–103.

6



2. THE CHOSEN SURVEY CONCEPT The approach of this survey was to address the phenomenon openly and to provide respondents with an exact definition, at the beginning of the interview, of how the study would define undeclared work. This method was piloted successfully in the 2007 Eurobarometer survey – the first time the approach had been tested across all countries of the European Union, with their different cultural and economic backgrounds. Prior to this the approach had delivered good results in a series of national surveys in Denmark, Germany, Norway and Sweden. This study was carried out as a part of Eurobarometer wave 79.2 which included several topics. The share of people who refused to answer the more general questions about their personal involvement in undeclared work was relatively low in most cases. The refusal rate was somewhat higher for questions that asked for a specification of the amount of money earned from any undeclared work that had been carried out and the proportion of annual income paid in the form of envelope wages. In the survey, respondents’ participation in undeclared work w as examined from different perspectives. Respondents were asked separately whether within the preceding 12 months they had: 

acquired any goods or services (supposedly) which they believed to have stemmed from undeclared work (demand side of undeclared goods)



actively performed any undeclared activities (supply side for both goods and services)



received part of their salary in their regular job (if holding one) on an undeclared basis as so-called ‘envelope wages’.

It should be noted that a survey of individuals is especially suitable for mapping undeclared work done by private persons. Work done by firms can only be partly measured with this instrument: undeclared work done by firms for private persons or households can be measured from the demand side only; undeclared work done by firms for other firms cannot be measured. Likewise, undeclared work done by individuals for firms can be measured from the supply side, but not from the demand side. The following table illustrates the types of undeclared work covered by the survey and those which are only partly covered or not covered at all.

7



Type of undeclared work Individuals

doing undeclared work for

individuals or private households Firms working undeclared for individuals or private households Firms

performing

undeclared

work

on

behalf of other firms Individuals firms

doing undeclared work for

From supply

From demand

perspective (doer)

perspective (buyer)

✓

✓

✘

✓

✘

✘

✓

✘

Illegal immigrants are a group which is generally hard to survey due to language and sampling difficulties. In this survey, undeclared work done by illegal immigrants is therefore certainly not fully covered from the supply side. In countries where a large share of undeclared work is carried out by illegal immigrants, this may have contributed to unexpectedly low figures for undeclared work observed in this survey. 3. DEFINITION OF UNDECLARED WORK IN THE SURVEY Respondents were asked to report as undeclared work all remunerated activities which are in principle legal but circumvent declarations to tax authorities or social security institutions. Activities that are not legal as such – e.g. smuggling, drug dealing or other criminal activities - were not intended to be reported. Undeclared work is not restricted to work carried out for money but also comprises work done in return for a payment in kind - the barter of goods, an exchange of services on a quid pro quo basis or mutual favours. However, this survey only reports on undeclared work paid for with money – work carried out in return for payment in kind was not included in order to enable quantification of the value of income gained through any undeclared work undertaken1 1 . The approach used in the study classifies undeclared work as only those activities that should be reported but go unreported to the tax and social security authorities. In some countries income from work that falls below a certain threshold amount does not need to be reported to the authorities while in others virtually almost all income has to be reported. Generally, in the interpretation and comparison of country results we have to take into account that tax systems and rules governing what is taxable and what is not vary considerably between countries. In some countries such as Sweden or Denmark, virtually all income from work is taxable, while in others certain thresholds are set with regard to taxability.

11

This differs from the 2007 survey where the definition included ‘payment in kind and money’

8



EXECUTIVE SUMMARY 

As in 2007, around one in ten Europeans (11%) have acquired goods or services in the past year where they have had good reason to believe it involved undeclared work.



By looking at country groups (Continental Europe; Eastern and Central Europe; Southern Europe; and the Nordic countries) some patterns emerge: Healthcare providers are a significant source of undeclared goods or services in Southern Europe (16%) whereas friends, colleagues or acquaintances play a larger role for respondents in Continental Europe (52% compared with 42% at EU level).



Whilst the Nordic countries often spend more on undeclared goods or services, the amount of money made from the supply side only represented a very small amount when comparing it to the yearly income. On the other hand, in Eastern, Central and Southern Europe, less is spent but the money earned from these services often constitutes a significant proportion of their annual income. This indicates that respondents in these areas who perform undeclared work often rely on the income.



Countries with particularly high proportions of respondents who ha ve purchased undeclared goods or services in the past year are Greece (30%), the Netherlands (29%), Latvia (28%), Denmark and Malta (23% in each) and Slovenia (22%). Those with the lowest proportions of purchasers are the UK and Spain (8% in each), Germany (7%) and Poland (5%).



However, the Netherlands and Denmark differ in the type of services purchased . Gardening and cleaning are much more common activities whereas healthcare and the purchasing of other goods are more common in Greece, Latvia, Malta and Slovenia.



Since 2007, the most notable increases in the proportion who have bought undeclared goods or services are in Cyprus (+14 percentage points), Greece (+13), Malta (+6) and Slovenia (+5). The most marked decrease is in Sweden (-7 points).



Europeans are most likely to have purchased goods or services which may have included undeclared work for home repairs or renovations (29%) and car repairs (22%), followed by home cleaning (15%) and food (12%).



Home repair or renovations are most likely to be bought in Slovakia (53%), the Czech Republic (45%), Austria (43%) and the UK (42%)



Car repair goods or services are most likely to be purchased in Slovakia and the Czech Republic (39% in each), Slovenia (38%) and Estonia (35%).

9





Home cleaning is most likely to be purchased in Luxembourg1 2 (45%), Cyprus1 3 (35%), the Netherlands (31%) and Austria (30%).

With the exception of

Romania (15%) and Croatia (12%), home cleaning services are not purchased by more than 6% in any country in Eastern and Central Europe, and are also not widely purchased in Malta (5%). 

Food is most likely to be purchased in Bulgaria (41%), Latvia (36%), Hungary (33%), Estonia and Croatia (27%), Portugal (25%), Slovenia (24%) and Greece (22%).



The median spend1 4 by Europeans on all undeclared goods or services purchased in the last year is 200 euros.



The median hourly cost for undeclared services purchased most frequently is 11 euros.



The Nordic countries have the highest median hourly cost for undeclared goods or services (20 euros) and Eastern and Central Europe the lowest (5 euros).



Europeans

are

most likely to purchase undeclared goods or services from

someone that they know: either friends, colleagues or acquaintances (42%), relatives (9%) or neighbours (9%). Nearly three in ten Europeans (28%) report purchasing from other private persons or households and around a quarter (24%) from firms or businesses. Around one in fourteen Europeans (7%) have purchased goods and services which may have involved undeclared work from healthcare providers, although this practice is particularly widespread in Malta (26%), Cyprus1 5 (25%), Italy (23%) and Greece (19%). 

Europeans are much more likely to mention lower price as a reason for purchasing goods or services that might involve undeclared work (60%) than anything else, though the proportion doing so is slightly lower than in 2007 (66%) . Lower price is most widely cited as a reason for buying goods or services that might include undeclared work among respondents in all 28 countries.



Around one in five (22%, up from 14% in 2007) mention that it was a favour amongst friends, relatives or colleagues, with similar proportions mentioning that it was a faster service (20%, compared with 21% in 2007) and that it helped someone in need of money (20%, up from 11% in 2007).



12 13

One in twenty five Europeans (4%) say they have carried out undeclared paid activities apart from regular employment in the past year.

C aution advised because of low base

C aution advised because of low base 14 The median is a type of average that finds the ‘middle value’ of a set of data. The median was used because the base size is often low and the mean would have been easily inflated by extreme values. 15 C aution advised because of low base

10





There has been a small drop since 2007 in the proportion who say they have carried out undeclared activities (-1 percentage point). However, findings from the two surveys are not strictly comparable because in 2007 respondents were asked if they had carried out undeclared activities which were paid for in money or in kind.



Countries with particularly high proportions of respondents who have undertaken undeclared paid activities, apart from regular employment in the past year are Latvia, the Netherlands and Estonia, (11% in each), Denmark (9%), Lithuania (8%) and Sweden, Slovenia and Croatia (7% in each). Those with the lowest proportions are Germany, Portugal, Cyprus, Italy and Ireland (2% in each) and Malta (1%).



Since 2007, the most notable increases in the proportion who have carried out undeclared paid work are in Spain and Slovenia (+2 percentage points in each). The most marked decreases are in in Denmark (-9 points), Latvia (-4) and Sweden, the Czech Republic and Hungary (-3 in each).



One in three Europeans (32%) know someone who carries out undeclared work, compared with just under two in five (38%) in 2007.



The countries where respondents are most likely to report that they know someone who carries out undeclared work are Denmark (59%), the Netherlands (55%) and Greece (54%), Slovenia (48%) and Latvia (46%). Those where respondents are least likely to know anyone are Malta and Romania (20% in each) and the UK (15%).



The only four countries where respondents are more likely than in 2007 to know anyone who does undeclared work are all in southern Europe: Greece (+7 points), Spain (+6), Cyprus (+4) and Portugal (+3).



Europeans are most likely to have carried out undeclared work in the area of repairs or renovations (19%), followed by gardening (14%), cleaning (13%), babysitting (12%) and working as waiting staff (11%). Just under one in seven (15%) had carried out undeclared paid activity that involved a service not itemised on the list shown to them.



Respondents in Southern Europe are much less likely than those in the other regions to have carried out undeclared gardening work (3%) and much more likely to have carried out undeclared cleaning work (25%), the most widely mentioned type of undeclared work carried out in the region. Respondents in the Nordic countries are much more likely than those in all other regions to have carried out undeclared work that involved a service not itemised on the list shown to them (30%).



The median amount earned by Europeans from any undeclared work carried out in the past 12 months is 300 euros.

11





Respondents in the Nordic countries earn the most money from undeclared work they supply, with annual earnings of 465 euros, compared with median earnings of 300 euros in each of the ot her three regions.



Reflecting the findings on the demand side, Europeans are most likely to be supplying undeclared work to someone they know: either friends, colleagues or acquaintances (49%), relatives (27%) or neighbours (18%). Three in ten (30%) have c arried out work for other private persons or households and a much smaller proportion (14%) for firms or businesses.



The most common reason Europeans give for doing undeclared work is that it benefited both parties (50%).

The other main reasons given are that they could

not find a regular job (21%), tax or social security contributions are too high (16%), they have no other means of income (15%) and that undeclared work is a common practice in their region or work sector so there is no real alternative (14%). 

Those in Southern Europe are particularly likely to cite difficulty finding a regular job (41%), having no other source of income (26%) and undeclared work being a common practice in their region or work sector (21%) as reasons for doing undeclared work. They are much less likely to cite the benefit to both parties (26%) than those in the Nordic and ‘Continental’ countries (65% and 62% respectively).



In line with the 2007 findings, the majority (58%) of respondents who carried out undeclared work do not mention experiencing any particular consequences. Respondents in ‘Continental’ countries are much more likely than those in the other regions, particularly Southern Europe, to say they did not experience any consequences (72% and 36% respectively).



The most likely consequences experienced are no entitlement to social security and

no

insurance

against

accidents

(20%

and

19%

respectively),

with

respondents in Southern Europe much more likely than those in the other regions to mention both (37% and 34% respectively). 

There has been a small drop in the proportion of dependent employees reporting that they received any part of their salary within the past year in cash and without declaring it to tax or social security authorities, from 5% in 2007 to 3% in 2013.



The proportion of dependent employees receiving envelope wages is above the EU average in all countries within the Central and Eastern Europe region, and below the EU average in each of the Nordic countries. The countries with the highest proportions of dependent employees who received envelope wages are

Latvia

(11%), Croatia (8%), Greece, Slovakia and Romania (7% in each) and Lithuania, Bulgaria and Hungary (6% in each). 

The most notable increase since 2007 in the proportion of dependent employees in receipt of envelope wages is in Greece (+4 percentage points). The most marked decreases are in Romania (-16 points) and Bulgaria (-8).

12





Those in receipt of envelope wages are more likely than those w ho are not to be working for smaller organisations: c ompanies with less than 20 people (56% vs. 30%); companies with 100 people or more (15% vs. 39%).



Just

under two fifths (37%) say the envelope wages they received was

remuneration for regular work, around three in ten (31%) that it was payment for overtime or extra work and a quarter (25%) that it was for both regular and overtime work. 

There has been a notable drop since 2007 in the proportion who say they received envelope wages as payment for both regular and overtime work (-11 points).



There has also been a notable drop in the average proportion of income received in the form of envelope wages, from 43% in 2007 to 36% of total annual remuneration in 2013.



The proportion of annual income received in the form of envelope wages is highest in Southern Europe (69%), followed by Eastern and Central Europe (29%), ‘Continental’ countries (17%) and the Nordic countries (7%).



One in twenty Europeans (5%) are on a variable salary, with a substantial part based on results. One in fifty (2%) are employed without a fo rmal written contract and a similar proportion (2%) work unpaid (either full or part -time) for a partner or family business. Among dependent employees, one in twenty -five (4%) are employed without a formal written contract; around one in nine (11%) are paid a variable salary, with a substantial part based on results; and 1% work unpaid for a partner or family business.



The countries where respondents are most likely to be employed without a formal written contract are all in Southern Europe: Cyprus (13%), Malta and Portugal (9% in each). Those where respondents are particularly likely to be on a variable salary, with a substantial part based on results, are all in Eastern and Central Europe: Slovakia (13%), Estonia and Latvia (10% in each), the Czech Republic (9%) and Lithuania and Hungary (8% in each).



Just over half (53%) of Europeans think that people who carry out undeclared work are at a small risk of being detected by the relevant authorities. This view is held by the majority in 19 countries and is most widespread in Sweden (76%), and Slovenia (74%). In most countries there has been a drop since 2007 in the proportion holding this view, most notable in Denmark (-17 percentage points), with the most notable increases in Cyprus (+10), and Portugal and Ro mania (+8 in each).



There has been a small increase since 2007 in the proportion thinking the risk is high (+3 points from 33% to 36%). This view is most widespread in Lithuania (49%), the UK (48%), Ireland and Portugal (47% in each) and Estonia (44%).

13





The sanction that Europeans are most likely to think would be imposed if someone was discovered to be receiving an undeclared income from work is payment of the normal tax and social security contributions due along with a fine (56%), followed by payment of the normal tax and social security contributions only (21%). Only a small minority (6%) imagine that the person would be sent to prison.



The receipt of a fine in addition to having to pay the normal contributions is the sanction that respondents are most likely to think authorities would impose in 25 countries, and is most widespread in Denmark (77%). The exceptions are Poland and Latvia, where respondents are more likely to think that authorities would impose only normal tax or social security contributions that are due (41% and 37% respectively) and Croatia, where opinion is evenly divided between the two different options (34% mentioning each).



Europeans are most likely to think that undeclared work is carried out because: salaries in the regular market are too low (35%); there is a lack of regular jobs on the labour market (29%); taxes and/or social security contributions are too high (26%); and there is a lack of control by authorities (21%).



While the three most commonly given reasons for doing undeclared work are the same in 2013 and 2007, the proportion of respondents citing the lack of regular jobs on the labour market as a possible reason has increased (+5) and the proportions citing low salaries in regular businesses and taxes and/or social security contributions being too high have both decreased (each by -6).



On the whole, Europeans consider ‘evasion’ behaviours to be unacceptable. Of the seven scenarios presented to them, respondents are particularly likely to think that someone receiving welfare payments without entitlement and a firm hired by another firm for work not reporting its activity to the relevant authorities are ‘unacceptable’ (90% and 87% respectively). The scenario respondents are least likely to consider ‘unacceptable’ is a private person, hired for work by a private household, not reporting the payment received to the relevant authorities (67%).



Respondents in Cyprus are t he least tolerant of the practices among the 28 countries, followed by the three Nordic countries, and three other Southern European countries – Greece, Malta and Spain. The most tolerant views, in contrast, are found in several of the countries in Eastern and Central Europe countries, with respondents in Latvia the most likely to view each of the seven practices as acceptable, and those in Lithuania, the Czech Republic, Slovakia, Poland and Estonia also having relatively tolerant views. The remaining countries, including all of the ‘Continental’ countries, fall between these two extremes.



There has been a slight hardening of attitudes towards ‘evasion’ at the EU level since 2007, with small increases in the proportions of respondents thinking each scenario is ‘unacceptable’.

This trend is particularly notable in Austria and, to a

somewhat lesser extent, in Italy, Denmark, Romania, Bulgaria and Portugal.

The

reverse is true – with attitudes softening somewhat since 2007 – most markedly in Latvia, but also in Malta and Slovakia, and, to a lesser extent, Lithuania.

14





The socio-demographic groups which have a greater tendency to purchase goods or services that might involve undeclared work are 25-54 year olds, those who left full-time education aged 20 or more, those who have difficulty paying household bills most of the time and the self -employed, managers and other white collar workers.



The

socio-demographic

groups

which have

a

greater tendency

to

supply

undeclared work are 15-34 years old, people who struggle with household bills, the unemployed and students. 

People who buy goods or services that might involve undeclared work are also more likely than average to say they have supplied undeclared work.



Similarly buyers and suppliers of undeclared work are more likely than average to know someone who carries out undeclared work, to be dependent employees receiving envelope wages and to think that the risk of undeclared work being detected is small.



Older people, in particular those of retirement age, and to a lesser extent managers and those who almost never struggle to pay household bills, tend to have less tolerant views towards ‘evasion’ behaviours. Younger people (aged 1524), students and, to a lesser extent, the unemployed and those who almost always struggle to pay bills, tend to have more tolerant views.



Not surprisingly, respondents who have experienced ‘evasion’ activities in one way or another, i.e. through supplying undeclared work or purchasing goods or services that may have involved undeclared work, knowing someone who carries out undeclared work, or receiving income in cash, all demonstrate more tolerant attitudes towards ‘evasion’ behaviours than those who have not had such exposure.

15


I.


THE DEMAND SIDE OF UNDECLARED WORK

The first chapter on the survey findings focuses on Europeans’ involvement in undeclared work from the demand perspective – buying goods or services which may have involved undeclared work. It examines the proportion of the general public who say they have purchased undeclared goods or services in the past year. It then looks at the types of goods and services that have been purchased, the amount of money that has been spent on undeclared work and the sources used to obtain the work (i.e. who the suppliers are). It concludes by exploring Europeans’ reasons for buying goods or services where they had good reason to believe that they included undeclared work. 1. SHARE OF PEOPLE BUYING UNDECLARED GOODS OR SERVICES Respondents were asked if they had paid for any goods or services in the last 12 months where they had good reason to believe that they included undeclared work. This question was asked part-way through the interview. At t he start, the interviewer explained that all information given would be handled with confidentiality and that answers would remain absolutely anonymous. Respondents were also given an explanation of undeclared work and examples of professions and services where it is common1 6 . Respondents were then asked four questions - if they knew anyone who does undeclared work, the type of punishment such a person would get if authorities discovered they were receiving income from such work, the risk of being detected and opinions on why people may undertake such work – before being asked if they themselves had paid for any goods or services that were likely to include undeclared work. Within the introduction to this question it was again reiterated by the interviewer t hat it is commonly known that many people accept undeclared work and that such work includes a variety of good and services , with examples given1 7 .

16

“The following questions are of a sensitive nature and I would like to confirm you that all the information collected is handled in strict confidentiality and anonymity. Your answers to the following questions therefore will remain absolutely ANONYMOUS. It is widely known that part of the population is engaged in undeclared work, in the sense of activities which avoid partly or entirely declaration to tax authorities or social security institutions, but which are otherwise legal. This could be people working in certain sectors of activity like construction, transport or agriculture for example but also in hotels, restaurants and cafes. Often it concerns only part of their income from work like remuneration of overtime or other extras. Undeclared work is also common in the whole range of household services - such as gardening, babysitting and elderly care -, personal services – like hairdressing, cosmetic or medical treatment - and repair services for cars, clothes, or computers.” 17 “It is widely known that many people to some extent accept "undeclared work" – i.e. activities which are not declared to tax authorities or social security institutions. As mentioned earlier this work can include a variety of goods and services – such as gardening, babysitting, hairdressing, and many other things Q5. Have you in the last twelve months paid for any goods or services of which you had a good reason to assume that they included undeclared work (e.g. because there was no invoice or VAT receipt)? (ONE A NSWER ONLY) Yes; No; Refusal (SPONTANEOUS); Don’t know”

16


-


Around one in ten Europeans think they have acquired undeclared goods or services in the past year -

Just over one in ten respondents (11%) say that they have acquired goods or services in the past year where they have had good reason to believe it involved undeclared work1 8 . One in twenty (5%) say they “don’t know” if they have acquired such goods or services or refused to answer the question. Most respondents (84%) say they have not paid for goods or services where they had good reason to believe they included undeclared work.

Base: All respondents = 26,563

The result is in line with the finding from the 2007 survey. There has been a small increase in the proportion of respondents who say that they have not bought undeclared goods or services in the past year (+4 percentage points to 84% in 2013) , and a decrease in the proportion who say they “don’t know” or refuse to answer the question (-4 points to 5%). There is variation across the EU. Member States with a particularly high proportion of respondents who say that they have purchased undeclared goods or serv ices in the past year include Greece (30%), the Netherlands (29%), Latvia (28%), Malta and Denmark (23% in each) and Slovenia (22%). The Member States with the lowest proportions of purchasers are Spain and the UK (8% in each), Germany (7%) and Poland (5%).

18

In 2007, the payment for goods or services was asked as two separate questions. Therefore the results should be taken with caution.

17




In most countries the proportion of respondents saying that they have purchased undeclared goods or services is broadly similar to the corresponding result in 2007. The most notable increases are in Cyprus (+14 percentage points from 2% to 16%) and Greece (+13 points from 17% to 30%), followed by Malta (+6 points from 17% to 23%) and Slovenia (+5 points from 17% to 22%). The most marked drop in the proportion of respondents who say they have bought undeclared goods or services in the past year is found in Sweden (-7 points from 23% to 16%). Whilst there have been some quite large increases in the proportion saying they have not purchased undeclared goods or services in Italy (+14 percentage points), Romania (+12 points), Sweden (+9), Bulgaria and Ireland (+8 points in each), Austria (+7 percentage points, Denmark, Poland and Estonia (+5 points) none of these countries show a notable increase in the proportion saying they have bought undeclared goods or services. This is because almost all of the increase is taken up by a corresponding decrease in the proportion of “don’t knows” or refusals.

18




19



There are no large marked differences between socio-demographic groups – purchasers are found among both men and women, in all age groups, and across different types of occupation. Those who have a slightly greater tendency to be purchasers of undeclared goods or services are: 

Men (12%), compared with women (10%)



25–54 year olds, when compared with those aged 55+



Those who left full-time education aged 20+ (14%), particularly when compared with those who left education aged 15 or below (8%)



In terms of occupation, those who are self-employed (16%), managers (15%) and other white collar workers (12%), particularly when compared with those who are retired (8%) or house persons (9%)



Those who say they find it difficult to pay household bills most of the time (13%), compared with those who say they almost never struggle paying bills (10%)


20



There is more marked variation between groups with different experiences of and attitudes towards undeclared work, suggesting a strong relationship between the supply and demand side. Here the groups who are more likely to say they have purchased undeclared goods or services are: 

Those who have carried out undeclared work (40%), compared with those who have not (10%)1 9



Dependent employees who have received any of their income from their employer in cash in the last 12 months (33%), compared to those who have not (12%) 2 0



Those who know anyone who undertakes undeclared work (27%), compared to those who do not (3%) 2 1



Those who think that the risk of undeclared work being detected is small (14%), compared with those who think the risk is high (8%) 2 2

Base: All respondents = 26,563 19

Defined from Q14: “Apart from a regular employment, have you yourself carried out any undeclared paid activities in the last 12 months? (READ OUT – ONE ANSWER ONLY) (PLEASE REMIND THE INTERVIEWEE THAT ALL ANSWERS WILL REMAIN ANONYMOUS) Yes; No; Refusal (SPONTANEOUS); Don’t know” 20

Defined from Q10 asked of dependent employees: “Sometimes employers prefer to pay all or part of the regular salary or the remuneration (for extra work, overtime hours or the part above a legal minimum) in cash and without declaring it to tax or social security authorities. Has your employer paid you any of your income in the last 12 months in this way? (ONE ANSWER ONLY) (PLEASE REMIND THE INTERVIEWEE THAT ALL ANSWERS WILL REMAIN ANONYMOUS) Yes; No; Refusal (SPONTANEOUS); Don’t know” 21

Defined from Q1: “Do you personally know any people who work without declaring their income or part of their income to tax or social security institutions? (ONE ANSWER ONLY) Yes, No, Refusal (SPONTANEOUS), Don’t know” 22

Defined from Q3: “People who work without declaring the income risk that tax or social security institutions find out and issue supplementary tax bills and perhaps fines. How would you describe the risk of being detected in (OUR C OUNTRY)? (READ OUT - ONE ANSWER ONLY) Very high; Fairly high; Fairly small; Very small; Refusal (SPONTANEOUS); Don’t know”

21



2. TYPES OF UNDECLARED GOODS AND SERVICES PURCHASED Respondents who had paid for goods or services in the last 12 months where they had reason to believe that they included undeclared work were asked what goods or services these were 2 3 . Europeans are most likely to have purchased goods or services that may have involved undeclared work for home repairs or renovations Respondents are most likely to say that they have purchased undeclared goods or services for home repairs or renovations (29%) and car repairs (22%). Just under one in seven respondents (15%) say they acquired goods or services in relation to home cleaning, around one in eight (12%) purchased food and one in ten (10%) purchased gardening services or products. A slightly lower proportion (8%) say they paid for healthcare services and one in twenty (5%) for home baby-sitting. For each of the other goods and services that were shown to respondents on a list, only very small minorities said they had made undeclared purchases in the past year. Just under a fifth of Europeans (19%) paid for services that were not included in the category list and a slightly lower proportion (15%) purchased goods not covered by the list.

Base: Respondents who have paid for undeclared goods or services = 2 ,896

23

ASK Q6-Q9 IF “YES” AT Q5 Q6. “Which of the following goods or services have you paid for during the last 12 months, where you had good reason to believe that they included undeclared work, i.e. that the income was not completely reported to tax or social security institutions? (SHOW C ARD – READ OUT – MULTIPLE ANSWERS POSSIBLE) Babysitting at your home; Babysitting outside of your home; Healthcare services; Cleaning your home; Ironing clothes; Repairs or renovations of your home; Gardening; Tutoring; Help moving house; Assistance for a dependant or elderly relative; Administrative or IT assistance; Car repairs; Buying food (e.g. farm produce); Buying other goods; Buying other services; Refusal (SPONTANEOUS); Don’t know”

22



There is variation across the EU. Focussing on the four most commonly purchased categories (home repairs or renovations, car repairs, home cleaning and buying food): 

Respondents in Slovakia are markedly more likely than those in any other Member State to have made undeclared purchases of home repair or renovation products or services (53%), followed by those in the Czech Republic (45%), Austria (43%), the UK (42%) and Ireland (37%). Those Member States with the lowest proportion of respondents saying they have made such purchases are Lithuania (13%) and Latvia (14%).



In relation to undeclared purchases of car repair goods or services, respondents in the Czech Republic and Slovakia are again more likely than those in any other Member State to have made such purchases (39% in each), followed by those in Slovenia (38%) and Estonia (35%). Respondents in Greece, the Netherlands and Poland2 4 (13% in each) are the least likely to have done so, followed by those in Luxembourg2 5 and Portugal (15% in each), and Romania, Sweden and the UK (16% in each).



Luxembourg2 6 has an exceptionally high proportion of respondents (45%) who say they have made undeclared purchases in the area of home cleaning, followed by Cyprus (35%)2 7 , the Netherlands (31%) and Austria (30%). Member States with the lowest proportions purchasing this type of good or service are Bulgaria and Latvia (1% in each), Slovakia (2%), Estonia, Lithuania and Poland2 8 (3% in each), Hungary and Slovenia (4% in each) and Malta (5%).



Buying food is the most widespread type of undeclared purchase in Bulgaria (41%) followed by Latvia (36%) and Hungary (33%). There are also particularly high proportions of purchasers in Estonia (27%), Portugal (25%), Slovenia (24%) and Greece (22%), along with Croatia (27%). Member States with the lowest proportion of respondents purchasing food are the UK (4%), followed by Ireland and Finland (5% in each).

In terms of the goods or services not shown in the table because they are less widely mentioned, there are some notable findings: 

Gardening products or services (EU27 average: 10%) are most likely to be bought in the UK (23%), Romania (22%) and Ireland (21%) and are the second most widely mentioned purchase in these countries.



Healthcare services (EU27 average: 8%) are particularly prevalent purchases among respondents in Cyprus 2 9 (34%) and Italy and Malta (26% in each).



24 25 26 27 28 29

Home babysitting (EU27 average: 5%) is the third most widely purchased service among respondents in Ireland (20%) and Luxembourg3 0 (19%)

C aution C aution C aution C aution C aution C aution

advised advised advised advised advised advised

for interpretation of result in Poland because of low base size because of low base size because of low base size because of low base size because of low base size because of low base size

23



There are some countries with a markedly high proportion of respondents who say they purchased other goods or services that were not shown on the list presented to them. In terms of other goods this is most notable in Poland 3 1 (48%), Greece (47%), Portugal (39%) and Lithuania (32%) where it is the most common answer given by respondents. There are also high proportions of respondents in Bulgaria (26%), Malta (25%) and in Croatia (25%) who say they have bought other undeclared goods. In relation to purchases of other services, this is the most widely mentioned answer in Germany and Finland (38% in each), Malta (35%) and Sweden (31%). It also receives a notably high level of mentions in Estonia (31%), Lithuania (30%), Portugal and Slovenia (26% in each).

30 31

C aution advised because of low base size C aution advised because of low base size

24



Base: Respondents who have paid for undeclared goods or services = 2,896

25



Looking at the four most commonly purchased goods and services, the most notable differences between socio-demographic groups and groups based on different personal experiences of and attitudes towards undeclared work are: 

Home repairs or renovations o

Those aged 25+ (ranging from 3% to 32%) particularly when compared with 15-24 year olds (14%)

o

Those who left full-time education aged 20+ (30%), particularly when compared with those who left education aged 16-19 (12%)

o

The self-employed (37%) and other (i.e. non-managerial) white collar workers (35%), particularly when compared with students (33%)

o

Those who either almost never struggle to pay household bills (31%) or struggle from time to time (30%), compared with those having difficulty most of the time (23%)





Car repairs o


o

25-39 year olds (26%), particularly when compared with those aged 55+ (14%)

o

The self-employed (29%) and manual workers (28%), particularly when compared with the retired (15%)

o

Those who know anyone who carries out undeclared work (24%), versus those who do not (12%)

o

Those who have carried out undeclared work (35%), compared with those who have not (19%)

Home cleaning o

Those aged 55+ (21%), particularly when compared with those aged 1524 (6%)

o

Managers

(21%),

the

self-employed

(20%)

and the

retired (20%),

particularly when compared with those who are unemployed (2%) and students (8%) o

Those who say they almost never struggle to pay household bills (17%), particularly when compared with those who say they struggle to pay such bills most of the time (7%)



Food o

There are no notable differences

26




27



3. AMOUNT SPENT ON UNDECLARED WORK Respondents who thought that they had paid for goods or services in the last 12 months that included undeclared work were asked to estimate how much they had spent in total on undeclared goods and services 3 2 . - The median amount spent on undeclared goods and services in the past year is 200 euros Just under two fifths of Europeans (37%) say that their total spend on undeclared goods and services in the past year was 200 euros or less, with around one in eight (12%) saying it was 50 euros or less and one in four (25%) estimating spend to be in the range of 51-200 euros. Around one in six (17%) say they spent between 201-500 euros and a slightly larger proportion (19%) more than 500 euros. A small minority (5%) refused to provide a response, with a further 13% saying they ‘don’t know’ and 9% unable to recall how much they spent.


The median amount of money spent by Europeans on all undeclared goods or services purchased in the last year is 200 euros.

32

Q7a. “And approximately how much have you spent on all these undeclared goods and services in the last 12 months?” (WRITE DOWN – ONE ANSWER ONLY) (NO DECIMALS - IF "DON’T REMEMBER" CODE '99997' - IF "REFUSAL" C ODE '99998' – IF “DON’T KNOW” CODE “99999”) _ _ _ _ _ EUROS

28



There is national variation. Luxembourg3 3 has the highest median annual spend on undeclared goods and services (500 euros), significantly higher than the median in any other Member State. It is followed by the Netherlands (400 euros), Austria, Belgium and Italy (around 350 euros in each), Cyprus 3 4 (328 euros), Denmark (317 euros) and Greece (300 euros). The lowest median annual spend on undeclared goods and services is in Hungary (68 euros). Other countries with a particularly low median annual spend are Bulgaria (118 euros), Romania (115 euros) and Latvia and Poland 3 5 (100 euros in each).


33 34 35

C aution advised because of low base size C aution advised because of low base size C aution advised because of low base size

29



At a country group level, respondents in Southern Europe spend the most money on undeclared goods or services, with a median spend of 300 euros and those in Eastern and Central Europe the least, with a median spend of 117 euros. This however may reflect a difference in the purc hasing power of people living in these regions.


The socio-demographic groups and groups based on particular experiences of and attitudes towards undeclared work that spend the most money on undeclared goods or services are: o

Those aged 40-54 (median spend 250 euros), particularly when compared with 15-24 year olds (118 euros)

o

The self-employed (400 euros) and other (i.e. non-managerial) white collar workers (300 euros), particularly when compared with students and the unemployed (100 euros in each)

o

Those who say they know anyone who carries out undeclared work (250 euros), compared with those who do not (139 euros)

30




Having reported their total spend on undeclared goods or services in the last year respondents were asked to estimate the cost per hour of the undeclared services they had purchased most frequently 3 6 .

36

Q7b. “When considering only the undeclared services which you buy most frequently, how much do they cost you approximately per hour?” (WRITE DOWN – ONE ANSWER ONLY) (NO DECIMALS - IF "NEVER BUY SERVICES" CODE '99996' – IF “DON’T REMEMBER” CODE ‘99997’ - IF "REFUSAL" C ODE '99998' – IF “DON’T KNOW” C ODE “99999”) _ _ _ _ _ EUROS

31



- The median hourly cost for undeclared goods and services purchased most frequently is 11 euros Around a quarter (24%) of respondents who have purchased undeclared goods or services in the past year estimate the hourly cost of the most frequently bought services to be no more than 10 euros, with most (17%) thinking the hourly cost was in the range of 6-10 euros and a smaller proportion (7%) estimating it to be 1-5 euros. Around one in eight (13%) think the hourly cost was in the range of 11-20 euros, with 8% estimating it to be 11-15 euros, 5% 16-20 euros and 12% more than 20 euros. A small minority (5%) refused to provide an approximate cost and over four in ten (42%) did not know or could not remember the approximate hourly cost of their most frequently purchased services.


The median hourly cost for undeclared services purchased most frequently is 11 euros. There is national variation. Finland has the highest median hourly cost for the most frequently purchased undeclared services (25 euros), followed by Denmark and Sweden (17 euros in each). The country with the lowest median hourly cost for purchases of undeclared services is Romania (2 euros), with notably low medians also in Cyprus 3 7 , Latvia and Slovakia (5 euros in each) and Poland3 8 (3 euros).

37 38

C aution advised because of low base size C aution advised because of low base size

32




At country grouping level, the Nordic countries have the highest median hourly cost for undeclared goods or services (20 euros) and Eastern and Central Europe the lowest (5 euros).

33




There are no marked differences on this measure between socio-demographic groups or groups with particular experiences of and at titudes towards undeclared work.

34



4. SOURCES OF UNDECLARE D WORK Respondents who had paid for undeclared goods or services in the last 12 months were asked from whom they had purchased these goods or services. They were shown a list of possible sources, all answers they gave were recorded3 9 . - The most popular source of undeclared work is friends, colleagues or acquaintances Europeans are most likely to be purchasing undeclared goods or services from someone that they know, with just over two fifths (42%) buying from friends, colleagues or acquaintances, just under one in ten (9%) from relatives and a similar proportion (9%) from neighbours. Nearly three in ten Europeans (28%) say they purchased undeclared goods or services from other private persons or households and around a quarter (24%) that they bought such goods or services from firms or businesses. Smaller proportions of Europeans report purchasing goods or services that might have involved undeclared work from healthcare providers (7%) or another source (4%).


39

Q8. “Among the following, could you please indicate from whom did you buy these goods or services? (SHOW C ARD – READ OUT – MULTIPLE ANSWERS POSSIBLE) Friends, colleagues or acquaintances; Relatives; Neighbours; Healthcare providers; Other private persons or households; Firms or businesses; Other (SPONTANEOUS); Refusal (SPONTANEOUS); Don’t know”

35



There is variation across the EU. Focussing on the three most common sources of undeclared goods or services (friends, colleagues or acquaintances, other private persons or households and firms or businesses): 

Respondents in Austria (60%) and Slovenia (59%) are most likely to say they have purchased from friends, colleagues or acquaintances, followed by those in the Czech Republic, France and Croatia (56% in each), Germany and Slovakia (55% in each) and Luxembourg 4 0 (53%). Countries with the lowest proportion of respondents saying they have purchased undeclared goods or services from friends, colleagues or acquaintances are Malta (16%), Bulgaria (20%), Greece (21%) and Lithuania (24%). In all other Member States at least one in four respondents mention purchasing from this source.



Lithuania is the only country where a majority of respondents (58%) mention purchasing from other private persons or households. Other countries with relatively high proportions reporting this source are Bulgaria (49%), Greece (45%), Malta (44%), Cyprus 4 1 and Latvia (42% in each) and Slovakia (40%). Countries where respondents are least likely to say they have used other private persons or households for their purchases that may have involved undeclared work are France (14%), the UK (16%), Ireland (18%) and Slovenia (19%).



Countries where respondents are most likely to mention that they purchased goods

or services that may have included undeclared work from firms or

businesses are Greece and Finland (43% in eac h), followed by Sweden (41%), Bulgaria (39%), Estonia (34%) and Malta (33%). Countries with the lowest proportions purchasing undeclared goods or services from firms and businesses are Ireland (9%), the Netherlands, Romania and Croatia (10% in each) and Austria (11%). In terms of other sources (relatives, neighbours and healthcare providers): 

Respondents in Austria and Slovakia are particularly likely to mention relatives (27% and 21% respectively), whilst those in Bulgaria and Malta are least likely to do so (0% and 2% respectively)



Respondents in Austria and Slovakia are also

particularly likely to mention

neighbours (27% and 18% respectively), along with those in Slovenia (22%) and Ireland and Romania (20% in each) 

Respondents in Malta (26%), Cyprus 4 2 (25%), Italy (23%) and Greece (19%) are particularly likely to mention that they have purchased undeclared goods or services from healthcare providers

It is also worth noting that Malta and Portugal have a particularly high proportion of respondents (15% and 12% respectively) who say they have made purchases from another source (not included in the list presented to respondents).

40 41 42


36




37


Analysis at


country group level shows some interesting patterns. Respondents in

‘Continental’ countries are much more likely than those in the other three regions to mention they have bought undeclared goods or services from friends, colleagues or acquaintances (52%), particularly when compared with those in Southern Europe (31%). Respondents in Eastern and Central Europe are more likely than those in other regions to say they have purchased undeclared goods or services from other private households or persons (36%), particularly when compared with those in ‘Continental’ countries (22%). Respondents in the Nordic countries in particular, but also those in Southern Europe , are more likely than those elsewhere to have bought goods and services from private firms and businesses (37% and 31% respectively). Finally, respondents in Southern Europe are much more likely than those in other regions to mention that they have bought undeclared goods or services from healthcare providers (16%).


38



Looking at the three most common sources, t he most notable differences between sociodemographic groups and groups based on different personal experiences of and attitudes towards undeclared work are: From friends, colleagues or acquaintances o

Those aged 15-24 (55%) and 25-39 year olds (48%), particularly when compared with those aged 55+ (34%).

o

Students (51%) and the unemployed (49%), particularly when compared with house persons (35%) and the retired (36%)

o

Those who know anyone who carries out undec lared work (45%), versus those who do not (34%)

o


From other private persons or households o

The self-employed unemployed (21%)

(41%),

particularly

when

compared

with

the

From firms or businesses o

15-24 year olds are much less likely (14%) than all other age groups

o

The self-employed (35%), (16%)

particularly when compared with students

39




40



5. REASONS FOR PURCHASING GOODS OR SERVICES INVOLVING UNDECLARED WORK The chapter concludes with an examination of Europeans’ reasons for buying goods or services that may have involved undeclared work. Respondents who had paid for undeclared goods or servic es in the last 12 months were asked why they made such a purchase instead of buying on the regular market 4 3 . They were able to give multiple reasons. - Europeans are much more likely to mention lower price as a reason for their purchases of goods and services that might include undeclared work than anything else Respondents are much more likely to mention lower price as a reason for buying goods or services that might involve undeclared work (60%) than any other reason. Around one in five respondents mention that it was a favour amongst friends, relatives or colleagues (22%), with similar proportions mentioning that it was a faster service (20%) and it helped someone in need of money (20%). Around one in ten cite better quality (11%) and unavailability or scarce availability on the regular market (10%) as reasons for purchasing these goods or services rather than buying them on the regular market.


43

Q9. “From the following, what made you buy it undeclared instead of buying it on the regular market? (SHOW C ARD – READ OUT – MULTIPLE ANSWERS POSSIBLE) Lower price; Faster service; Better quality; In order to help someone who is in need of money; It was a favour amongst friends\ relatives\ colleagues; The goods or service is not or hardly available on the regular market; Other (SPONTANEOUS); Refusal (SPONTANEOUS); Don’t know”

41



Compared with the results from t he 2007 survey, there has been a slight drop in the proportion of respondents who mention lower price as a reason for buying goods or services that might involve undeclared work (-6 percentage points from 66% in 2007 to 60%). There have been increases in t he proportions who cite as reasons: helping someone in need of money (+9 points from 11% to 20%); as a favour amongst friends , relatives or colleagues (+8 points from 14% to 22%); better quality (+3 points from 8% to 11%) and other reasons (+3 points from 6% to 9%). Lower price is most widely cited as a reason for buying these goods or services among respondents in all Member States and those in Croatia. Countries with the highest proportion of respondents giving this reason are Austria (76%), Greece (74%) and Denmark and Latvia (70% in each). The only countries where it is not cited as a reason by the majority of respondents who buy undeclared work are Malta (38%), Romania (41%), Sweden and the UK (45% in each), Bulgaria (49%) and Ireland (50%). In terms of other reasons for purchasing goods or services that might involve undeclared work: as a favour amongst friends, relatives or colleagues is particularly likely to be mentioned by respondents in Austria (46%), Germany (42%), Slovakia (39%), France (32%) and Luxembourg4 4 and Slovenia (31% in each); because of faster service is particularly likely to be mentioned in Austria (47%), Cyprus 4 5 and Slovakia (44% in each), the Czech Republic (37%) and Bulgaria (35%); to help someone in need of money receives

a

notably

Luxembourg (31%)

46

high level of mentions in Austria (37%), Croatia (34%) and ; and better quality is particularly likely to be mentioned as a

reason in Bulgaria (29%), Latvia (28%), Slovenia (26%), the Czech Republic (25%) and Hungary (21%).

44 45 46


42




Some countries show marked increases and decreases since 2007 in the proportion citing each of the reasons. However, it should be noted that in some cases base sizes (in 2007 and/or in 2013) are too small for reliable analysis. This is most notable in Cyprus, Luxembourg, Spain, Poland and Portugal. With this in mind, countries showing the largest increases and decreases in the proportions mentioning a reason are: 

Lower price: o

Greece (+16 percentage points to 74%), Estonia (+13 points to 63%) and Bulgaria (+10 points to 49%); Romania (-25 points to 41%), Germany and the UK (both -19 points to 56% and 45% respectively), Sweden (-15 points to 45%)



Favour amongst friends, relatives or colleagues: o



Slovakia (+25 points to 39%), Germany (+19 points to 42%), Slovenia (+17 points to 31%); UK (+14 points to 19%); no notable decreases

Faster service: o

Bulgaria and Slovakia (both +15 points to 35% and 44% respectively), Austria (+9 points to 47%); Ireland (-16 points to 20%), Estonia (-15 points to 28%), Germany (-8 points to 23%)

43





To help someone in need of money: o

Austria (+19 points to 37%), Slovenia (+16 points to 22%), Germany (+15 points to 29%); no notable decreases



Better quality o

Bulgaria (+18 points to 29%), the Czech Republic (+14 points to 25%), Slovakia (+13 points to 22%), Slovenia (+11 points to 26%), Latvia and Hungary (both +10 points to 28% and 21% respectively); Malta (-9 points to 3%)



Goods or service not/hardly available on regular market o

Hungary and Malta (both +8 points to 13% and 14% respectively), Bulgaria (+7 points to 15%); Italy (-8 points to 5%)

Analysis at country group level shows that buyers of goods or services that might involve undeclared work in Southern Europe are less likely than those in the other regions, particularly ‘Continental’ countries, to mention they did so as a favour amongst friends, relatives or colleagues (13% and 29% respectively); less likely to mention faster service as a reason, particularly when compared with Eastern and Central Europe (15% and 26% respectively) and less likely to mention that it was because the goods or service is not or hardly available on the regular market, particularly when compared with ‘Continental’ countries (6% and 12% respectively). Buyers in the Nordic countries are less likely than those elsewhere to say they purchased these goods or services to help someone in need of money (10%).


44



Looking at the four most common reasons for buying goods or services that might involve undeclared work, the most notable differences between socio-demographic groups and groups based on different personal experiences of and attitudes towards undeclared work are: 

Those who struggle to pay household bills most of the time are more likely to cite lower price as a reason (68%), particularly when compared with those who almost never struggle (55%) and less likely to mention helping someone in need of money (14% vs. 20%)



House persons and other white collar workers show are more likely to give lower price as a reason (66% in each), particularly when compared with the retired (52%) and managers (53%). Students are less likely to mention helping someone out (11%) c ompared with all other occupational groups. Students also, along with the unemployed, are less likely to mention faster service as a reason (12% and 14% respectively), particularly when compared with managers (25%)



15-24 year olds are more likely to mention lower price (65%), particularly when compared with those aged 55+ (51%)



Those who have carried out undeclared work are more likely to mention each of the four reasons, particularly as a favour (30% vs. 21%), for a faster service (25% vs. 19%) and for a lower price (74% vs. 58%)



Those who know anyone who carries out undeclare d work are more likely to cite each of the four reasons, particularly for a faster service (22% vs. 14%), lower price (64% vs. 45%) and in order to help someone in need of money (21% vs. 15%)

45




46


II.


THE SUPPLY SIDE OF UNDECLARED WORK

Having explored the demand side of undeclared work this next chapter focusses on the supply side. It begins by looking at the proportion of Europeans who are engaged in carrying out undeclared work. It then examines the types of goods and services these people are providing, the level of earnings from such activities and the types of clients to whom they are providing such goods and services. It concludes with an examination of Europeans’ reasons for undertaking undeclared work and whether those involved experienced any consequences. 1. PEOPLE SUPPLYING UNDECLARED GOODS AND SERVICES Respondents were asked if they themselves had carried out any undeclared paid activities in the last 12 months, apart from a regular employment 4 7 . This question was asked part-way through the interview and respondents were again reassured and reminded that all answers would remain anonymous. Nevertheless, asking people if they have carried out such work is of a very sensitive nature. While some national laws allow a certain level of tolerance towards purchasers of undeclared goods or services, supplying undeclared work is punishable in almost all EU countries. Therefore the willingness of respondents to admit they have actively been involved in doing undeclared work is likely to be lower than their willingness to admit to purchasing goods or services where they had good reason to believe that they included undeclared work. Differences between reported and real involvement in supplying undeclared work are likely to be most significant in countries where (i) some forms of undeclared work are so common that they are not perceived as undeclared work and therefore not reported as such (ii) there are very strict prosecutions of those found to be undertaking undeclared work (iii) public opinion shows little tolerance towards people who are engaged in undeclared work. For these reasons, the share of people reporting that they have carried out undeclared paid activities in the last 12 months in this survey should be interpreted as the lower limit of undeclared work that is actually being undertaken.

47

ASK ALL Q14. “Apart from a regular employment, have you yourself carried out any undeclared paid activities in the last 12 months? (READ OUT – ONE ANSWER ONLY) (PLEASE REMIND THE INTERVIEWEE THAT ALL ANSWERS WILL REMAIN ANONYMOUS) Yes; No; Refusal (SPONTANEOUS); Don’t know”

47



- One in twenty five Europeans say they have undertaken undeclared paid work in the past year and one in three say they know someone who carries out undeclared work Almost all respondents (93%) say they have not undertaken any undeclared paid activities in the past year. A small minority, one in twenty five (4%), say that they have carried out undeclared paid work in the past year. A very small proportion (2%) refused to answer the question.


The wording of the question used for this measure is somewhat different to that used in the 2007 survey where respondents were asked if they had carried out undeclared activities which they were paid for in money or in kind4 8 , so it should be noted that the findings from the two surveys are not strictly comparable. With this in mind, the results show a small drop in 2013 in the proportion of Europeans who say they have carried out undeclared activities (-1 percentage point from 5% in 2007 to 4%) and a corresponding increase in the proportion who say they have not carried out any undeclared activities (+1 point from 92% in 2007 to 93%).

48

2007 question wording “Did you yourself carry out any undeclared activities in the last 12 months for which you were paid in money or in kind? Herewith we mean again activities which were not or not fully reported to the tax or social security authorities and where the person who acquired the good or service was aware of this?”

48



There is widespread national variation. Countries with a particularly high proportion of respondents saying that they have undertaken undeclared paid work in the last 12 months include Latvia, the Netherlands and Estonia, (11% in each), followed by Denmark (9%), Lithuania (8%) and Sweden, Slovenia and Croatia (7% in each). Member States with

a

particularly

low

proportion of

respondents

reporting their involvement

in

undeclared paid work in the past year are Germany, Portugal, Cyprus, Italy and Ireland (2% in each) and Malta (1%).


At a country group level, respondents in Eastern and Central Europe and those in the Nordic region are most likely to be undertaking undeclared paid work, whilst those in Southern Europe are least likely. In most countries the proportion of respondents who say that they are involved in undeclared paid activities remains similar to or a little lower than the level reported in 2007. The most notable dec reases are in Denmark (-9 percentage points from 18% to

49



9%), Latvia (-4 points from 15% to 11%), Sweden (-3 points from 10% to 7%), the Czech Republic (-3 points from 7% to 4%) and Hungary (-3 points from 7% to 4%). Any increases in the proportion undertaking undeclared work are relatively small with the most notable in Spain (+2 points from 3% to 5%) and Slovenia (+2 points from 5% to 7%).


50



The socio-demographic groups and groups based on different personal experiences of and attitudes towards undeclared work that are most likely to be carrying out undeclared paid work are: 







The unemployed (9%) and students (7%), particularly when compared with the retired (1%) and managers (2%)



Those who struggle to pay household bills most of the time (7%), particularly when compared with those who almost never struggle (3%)



Those who know anyone who carries out undeclared work (10%), compared with those who do not (1%)



Those who have paid for goods or services that may have involved undeclared work in the past year (14%), compared with those who have not (3%)



Dependent employees who have been paid any of their income as cash in the past year (26%), compared with dependent employees who have not (3%)

51




It is not surprising that the proportion of Europeans admitting to supplying undeclared work (4%) is much smaller than the proportion who say they know people who work without declaring all or some of their income. Respondents were asked this question at the beginning of the survey and the interviewer explained that all information given would be

handled with confidentiality and that answers would remain absolutely

anonymous. Respondents were also given an explanation of undeclared work and examples of professions and services where it is common4 9 .

49

“The following questions are of a sensitive nature and I would like to confirm that all the information collected is handled in strict confidentiality and anonymity. Your answers to the following questions therefore will remain absolutely ANONYMOUS.

52



Around one in three Europeans (32%) know someone who works without declaring their income or part of it to tax or social security institutions. Compared with the results from the 2007 survey, there has been a drop in the proportion of respo ndents who say they know anyone who does undeclared work (-6 percentage points from 38% in 2007 to 32%).


There is national variation. Countries with the highest proportions of respondents reporting that they know anyone involved in carrying out undeclared work are Denmark (59%), the Netherlands (55%) and Greece (54%), followed by Slovenia (48%), Latvia (46%), Croatia (41%) and Belgium (40%). Countries where respondents are least likely to say they know anyone involved in undeclared work are Ireland (25%), Malta and Romania (20% in each) and the UK (15%).

It is widely known that part of the population is engaged in undeclared work, in the sense of activities which avoid partly, or entirely declaration to tax authorities or social security institutions, but which are otherwise legal. This could be people working in certain sectors of activity like construction, transport or agriculture for example but also in hotels, restaurants and cafes. Often it concerns only part of their income from work li ke remuneration of overtime and other extras. Undeclared work is also common in a whole range of household services – such as gardening, babysitting and elderly care -, personal services – like hairdressing, cosmetic or medical treatment – and repair services for cars, clothes or computers. Q1. Do you personally know any people who work without declaring their income or part of their income to tax or social security institutions? (ONE ANSWER ONLY) Yes, No, Refusal (SPONTANEOUS), Don’t know”

53




In most Member States respondents are less likely than they were in 2007 to say that they know anyone, with the largest decreases observed in Poland (-17 percentage points from 45% in 2007 to 28%), Sweden (-17 points from 56% to 39%), Belgium (-16 points from 56% to 40%), Hungary (-16 points from 45% to 29%), Latvia (-15 points from 61% to 46%), Malta (-14 points from 34% to 20%), Luxembourg (-13 points from 48% to 35%) and the Netherlands (-11 points from 66% to 55%). There are only four Member States where the proportion of respondents reporting that they know anyone who does undeclared work has increased. They are all in southern Europe: Greece (+7 points from 47% to 54%), Spain (+6 points from 27% to 33%), Cyprus (+4 points from 35% to 39%) and Portugal (+3 points from 25% to 28%). These countries are facing some of the toughest economic problems in Europe and have exceptionally high rates of unemployment.

54




No consistent patterns emerge at a country group level 5 0 .

50

Whilst analysis would indicate that likelihood of knowing someone who undertakes undeclared work is much greater in the Nordic region than in the other regions this is due to an exceptionally high proportion in only one country - Denmark

55



2. TYPES OF UNDECLARED GOODS AND SERVICES SUPPLIED Respondents who had carried out any undeclared paid activities, apart from a regular employment, were asked what undeclared activities they had undertaken in the past year5 1 . -

Europeans who have carried out undeclared work are most likely to have done so in the area of repairs or renovations, followed by gardening work and cleaning -

Europeans who carry out undeclared work are most likely to mention undertaking repairs or renovations (19%). Around one in seven Europeans say they have carried out undeclared gardening work (14%) and a similar proportion cleaning work (13%). Slightly smaller proportions mention babysitting (12%) and working as waiting staff (11%). Less than one in ten respondents mentioned carrying out work in any of the other service sectors. Just under one in seven (15%) said they had carried out undeclared paid activity that involved a service not itemised on the list shown to them and around half as many (7%) mentioned undeclared paid activity involving unlisted goods.

Base: Respondents who have carried out undeclared work in the last 12 months = 988

51 ASK Q15a TO Q18 IF “YES”, CODE 1 IN Q14 – OTHERS GO TO Q19 Q15. “Which of the following activities have you carried out undeclared in the last 12 months? (SHOW C ARD – READ OUT – MULTIPLE ANSWERS POSSIBLE) Babysitting; Cleaning; Ironing clothes; Repairs or renovations; Gardening; As a waiter or waitress; Tutoring; Help moving house; Assistance for a dependant or elderly relative; Administrative or IT assistance; Car repairs; Selling food (e.g. farm produce); Selling other goods; Selling other services; Refusal (SPONTANEOUS); Don’t know”.

56



It is not possible to look at the national picture in this and the remaining sections within this chapter because the low incidence of reported undeclared work means that, in most countries, respondent base sizes are not robust enough to allow valid and reliable interpretation of the data findings. At a country group level there are differences. Respondents in Southern Europe are much less likely than those in the other regions, particularly those in Eastern and Central Europe, to have carried out undeclared work in the areas of: repairs or renovations (12% and 26% respectively) and gardening (3% vs. 21%). They are much more likely than respondents in all the other regions to have carried out undeclared cleaning work (25%) – the most widely mentioned type of undeclared work carried out in Southern Europe . Respondents in ‘Continental’ countries are much more likely than those elsewhere to say they have carried out undeclared work in the area of babysitting (17%) and this activity is as widely mentioned as repairs or renovations (17%) and gardening (17%) in the region. Respondents in the Nordic countries are much more likely than those in all other regions to have carried out undeclared work that involves selling other services (30%) and it is the most widespread activity undertaken here.

Base: Respondents who have carried out undeclared work in the last 12 mont hs = 988

There

are

also

differences

by

socio-demographic

group

and personal experience

of/attitudes towards undeclared work in terms of the proportion of respondents carrying out each type of activity, the most notable being: 

Repairs or renovations o


o

Those aged 55+ (28%), particularly when compared with 15-24 year olds (10%)

57





o

Those who left full-time education aged 15 or under (32%), particularly when compared with those who left aged 20+ (12%)

o

Manual workers (27%), particularly when compared with managers (4%)

Gardening o


o

Those who are retired (21%), particularly when compared with house persons (6%)



Cleaning o

Women (25%), compared with men (5%)

o

Those who left full-time education aged 15 or under (31%), particularly when compared with those who left aged 20+ (6%)







o

House persons (32%) and the unemployed (22%), particularly when compared with managers (2%) and the self-employed (3%)

o

People who struggle to pay household bills most of the time (22%), particularly when compared with those who almost never struggle (10%)

Babysitting o


o

15-24 year olds (28%), compared with all other age groups

o

Students (31%), particularly when compared with the self-employed (3%) and other (non-managerial) white collar workers (4%)

o

People who almost never struggle to pay household bills (17%), particularly when compared with those who struggle most of the time (7%)

o

Those who say they do not know anyone who carries out undeclared work (24%), compared with those who do (9%)

Waiter/Waitressing o


o

15-24 year olds (20%), particularly when compared with those aged 40-54 (4%) and 55+ (3%)

o

Students (20%), particularly when compared with the retired (0%)

Selling other services (not included in the list shown to respondents) o

25-39 year olds (24%) compared with all other age groups (ranging from 10% to 14%)

o

The self-employed (24%) and other (non-managerial) white collar workers (22%), particularly when compared with house persons (8%)

58


o

Those who have bought


goods or services that may have included

undeclared work in the past year (22%), compared with those who have not (12%)

Base: Respondents who have carried out undeclare d work in the last 12 months = 988

59



3. AMOUNT EARNED THROUGH UNDECLARED WORK Respondents who had carried out undeclared paid activities in the past year were asked to estimate how much money they had earned from such activities 5 2 . - The median annual earnings from any undeclared work carried out in the past year is 300 euros Just under half (46%) of Europeans who undertake undeclared work estimate that their annual earnings from such activit y are no more than 500 euros, with a fifth (20%) reporting earnings in the range of 1-100 euros (20%), just under one in ten (9%) estimating between 101-200 euros and around one in six (17%) specifying a value in the range of 201-500 euros. Around one in nine Europeans (11%) estimate annual earnings in the range of 501-1000 euros and a similar proportion (12%) earnings in excess of 1000 euros. A small minority of respondents were unable to answer the question, with 9% saying ‘don’t know’ and a further 6% saying they ‘don’t remember’. Around one in six respondents (16%) refused to say what their annual earnings were.


The median amount earned from undeclared work in the past 12 months is 300 euros.

52

Q15b. “APPROXIMATELY how much money have you earned from these undeclared activities in the last 12 months?” (WRITE DOWN – ONE ANSWER ONLY) (NO DECIMALS – IF “DON’T REMEMBER” CODE ‘99997’ – IF “REFUSAL” C ODE ‘99998’ – IF “DON’T KNOW” CODE ‘99999’) _ _ _ _ _ EUROS

60



Analysis at country group level shows that the median annual amount earned from undeclared work is highest in the Nordic countries (465 euros), compared with a median of 300 euros in each of the other three regions.


There

are

again differences by socio-demographic

group and personal experience

of/attitudes towards undeclared work in terms of median earnings from undeclared work, the most notable being: o

Men (402 euros), compared with women (231 euros)

o

Those aged 55+ (500 euros) and those aged 40-54 (400 euros), particularly when compared with 15-24 year olds (200 euros)

o

Those who finished full-time education aged 15 or under (400 euros), compared with those who left education aged 16-19 and those who left aged 20 or more (300 euros in each)

o

The retired (465 euros) and manual workers (460 euros), particularly when compared with managers (171 euros)

o

Those who say they know anyone who carries out undeclared work ( 360 euros), compared with those who do not (200 euros)

o

Those who have bought

goods or services that may have involved

undeclared work in the past year (400 euros), compared with those who have not (250 euros) o

Dependent employees who have been paid any of their income as cash in the past year (500 euros), compared with dependent employees who have not (345 euros)

61




62



4. CLIENTS OF UNDECLARE D WORK Respondents who had undertaken undeclared paid activities in the la st 12 months were asked who they had undertaken the work for5 3 . - Europeans who carry out undeclared paid activities are most likely to be providing goods or services to friends, colleagues or acquaintances Reflecting the findings on the demand side, respondents are most likely to say that they have carried out undeclared work for friends, colleagues or acquaintances (49%). Around a quarter (27%) say they have carried out such work for relatives and almost a fifth (18%) mention neighbours. Three in ten (30%) say they have carried out undeclared work for other private persons or households. A much smaller proportion, around one in seven (14%), say they provided undeclared work for firms or businesses.


53

Q16. “Would you please indicate for whom you carried out any of these activities? (READ OUT – MULTIPLE ANSWERS POSSIBLE) Friends, colleagues or acquaintances; Relatives; Neighbours; Other private persons or households; Firms or businesses; Other (SPONTANEOUS); Refusal (SPONTANEOUS); Don’t know”

63



At a country group level, respondents in the Nordic countries are more likely than those in any other region to mention that they have carried out undeclared work for friends, colleagues or acquaintances (60%), particularly when compared with those in Southern Europe

(34%). Respondents in Southern Europe are notably more likely to have

undertaken work for other private persons or households (41%), particularly when compared with those in ‘Continental’ countries (23%); and work for firms or businesses (21%), particularly when compared with those in Eastern and Central Europe (10%).


The socio-demographic and attitudinal/behavioural groups that show the most notable tendency to be supplying the different client groups are: Friends, colleagues or acquaintances: 




The retired (62%), managers (58%) and other white collar workers (59%)



Those who know anyone who does undeclared work (51%), compared with those who do not (39%)



Those who think the risk of undeclared work being detected is small (53%), compared with those who think the risk is high (43%)



Those who have purchased undeclared goods or services in the past 12 months (55%), compared with those who have not (44%)

Relatives: 

Those who have purchased undeclared goods or services in the past 12 months (33%), compared with those who have not (22%)

64



Neighbours: 

Those aged 55+ (32%), compared with all ot her age groups



The

retired (39%),

particularly when compared with managers (11%), the

unemployed (12%) and students (13%). 

Those who do not know anyone who does undeclared work (28%), compared with those that do (16%)

Other private persons or households: 

The self-employed (40%), house persons (37%) and the unemployed (36%) particularly when compared with the retired (18%)



Those who know anyone who does undeclared work (32%), compared with those who do not (19%)



Dependent employees who have been paid any of their income in cash in the past year (36%), compared with dependent employees who have not (26%)

Firms or businesses: 

Those aged 15-24 (20%), particularly when compared with those aged 55+ (7%)



Students (21%), particularly when compared with the retired (5%)



Dependent employees who have been paid any of their income as cash in the past year (21%), compared with dependent employees who have not (9%)

65




66



5. REASONS FOR CARRYING OUT UNDECLARED WORK Respondents who had undertaken undeclared paid activities in the past year were asked their reasons for doing these activities undeclared 5 4 . - Europeans who supply undeclared work are most likely to say that a reason for doing so is that both parties benefit Half of respondents (50%) who have supplied undeclared work in the past 12 months say that a reason for doing so was that both parties benefitted from such work. Other reasons for doing undeclared work are much less widely mentione d. Around one in five respondents (21%) say that they did undeclared work because they could not find a regular job and around one in six (16%) that tax and/or social security contributions are too high. Around one in seven (15%) say that they have no other form of income and a similar proportion (14%) that undeclared work is common practice in their region or sector of activity and there is therefore no real alternative. Around one in nine (11%) mention bureaucracy or red tape for minor or occasional work being too complicated and one in ten (10%) that the person(s) they were supplying insisted on non-declaration. Other reasons for doing undeclared work receive mentions from only a very small minority of respondents.


54

Q17. “Among the following, what are your reasons for doing these activities undeclared? (SHOW CARD – READ OUT – MULTIPLE ANSWERS POSSIBLE) The person(s) who acquired it insisted on the non -declaration; Bureaucracy or red tape for a regular economic activity is too complicated; Bureaucracy or red tape for minor or occasional economic activities is too complicated; You could not find a regular job; You were able to ask for a higher fee for your work; Both parties benefitted from it; Taxes and/or social security contributions are too high; Working undeclared is common practice in your region or sector of activity so there is no real alternative; The State does not do anything for you, so why should you pay taxes; It is difficult to live on social welfare benefits; You have no other means of income; Other (SPONTANEOUS); Refusal (SPONTANEOUS); Don’t know”

67



There are again differences between the four country groups. Respondents in both the Nordic

and ‘Continental’ countries

benefitting from the respectively),

undeclared

particularly

are much more likely to mention both parties work as

a reason for doing it

when compared with those

(65% and 62%

in Southern Europe (26%).

Respondents in the Nordic countries are also more likely than those in other regions to mention bureaucracy or red tape being too complicated for a minor or occasional economic activity as a reason (14%), particularly when compared with ‘Continental’ countries (4%). Respondents in Southern Europe are particularly likely to mention the inability to find a regular job (41%) - the most commonly given reason in this region - and, linked to this, that they have no other form of income (26%). Respondents in Southern Europe are also the most likely of the four country groups to mention that undeclared work is a common practice in their region or work sector so there is no real alternative (21%). Respondents in Eastern and Central Europe are more likely than those in any other region to say that a reason for doing undeclared work is “the State does not do anything for you, so why should you pay taxes” (15%), particularly when compared with those in the Nordic countries (2%).


The socio-demographic groups and attitudinal/behavioural groups showing the most notable tendency to cite each of the main reasons given for doing undeclared work are: 

Both parties benefited o


o

Those who left full-time education aged 20 or more (56%), particularly when compared with those who finished their education aged 15 or under (38%)

68


o

Other


(non-managerial)

white

collar workers

(60%),

manual workers

(57%) and students (58%), particularly when compared house persons (25%) o

Those who know anyone who undertakes compared with those who do not (38%)

undeclared work

(53%),

o

Those who think the risk of undeclared work being detected is small (55%), compared with those who think it is high (43%)

o

Dependent employees who did not receive any of their income in the last 12 months in cash (60%), compared with those who received part/all of their income in cash (48%)



Could not find a regular job o


o

Those who left full-time education aged 15 or under (27%) and aged 1619 (29%), compared with those who finished their education aged 20 or more (9%)

o

The unemployed (58%), particularly when compared with managers (8%) and other white collar workers (5%)

o


o



Dependent employees who received part/all of their income in the last 12 months in cash (25%), compared with those who did not (7%)

Taxes and/or social security contributions are too high o


o

Those who are self-employed (24%), particularly when compared with the retired (5%) and students (10%)

o


o

Those

who

know

anyone

who

undertakes

undeclared work (17%),

compared with those who do not (9%) 

No other means of income o


o

Those who left full-time education aged 15 or under (22%), particularly when compared with those who finished their education aged 20 or more (7%)

69





o

House persons (31%) and the unemployed (26%), particularly when compared with managers (0%) and other white collar workers (3%)

o


Undeclared work is common in region or work sector so no real choice o

25-39 year olds (20%), particularly when compared with those aged 15-24 (6%)

o

Those who left full-time education aged 15 or under (21%), particularly when compared with those who finished their education aged 20 or more (9%)

o

House

persons

(22%) and the unemployed (20%), particularly when

compared with students (5%) and the retired (7%)

70




71



6. CONSEQUENCES OF CARRYING OUT UNDECLARED WORK The final section in this chapter looks at the consequences (other than financial considerations) suppliers of undeclared work experienced, if any, when they were undertaking these activities. - Around a fifth say that carrying out undeclared work meant they had no entitlement to social security and that it meant they were not insured against accidents Respondents who had carried out undeclared paid activities in the past year were asked whether, apart from financial considerations, they experienced any consequences when working undeclared5 5 . The majority (58%) of respondents who carried out undeclared work in the previous 12 months say that they did not experience or were unaware (i.e. “didn’t know” or “none”) of any consequences when undertaking the work. One in five (20%) say that it meant they had no entitlement to social security and a similar proport ion that it meant they lacked insurance against accidents (19%). Other consequences – harder physical working conditions than a regular job, a higher risk of job loss and a higher risk of accidents compared with a regular job – are mentioned by less than one in ten respondents.

Base: Respondents who have carried out undeclared work in the last 12 months = 988 56

55

Q18. “Apart from financial considerations, did you experience any of the following consequences when working undeclared? (SHOW CARD – READ OUT – MULTIPLE ANSWERS POSSIBLE) A higher risk of accidents as compared to a regular job; Lack of insurance against accidents; Harder physical working conditions as compared to a regular job; A higher risk of losing your job; No social security entitlements; Other (SPONTANEOUS); None (SPONTANEOUS); Refusal (SPONTANEOUS); Don’t know”

72



The results are similar to those reported in 2007, with the most notable difference being a drop in the proportion of refusals (-7 percentage points)5 7 . There are differences between the four regions. Respondents in Southern Europe are much more likely than those in any other region, particularly those in ‘Continental’ countries, to mention that they had no social security entitlements as a consequence of working undeclared (37% compared with 13% respectively). They are also much more likely than those in other regions to say they lacked insurance against accidents (34%). They are more likely than respondents in the other regions, particularly those in ‘Continental’ countries, to mention experiencing a higher risk of accidents compared with regular work (11% and 3% respectively) and a higher risk of losing their job (15% vs. 2%). Respondents in Eastern and Central Europe are most likely to mention experiencing harder physical working conditions than in a regular job (11%), notably higher than the proportion in ‘Continental’ countries (4%). Finally, respondents in ‘Continental’ countries are much more likely than those in the other regions, particularly Southern Europe, to say they did not experience (or did not know of) any of these consequences when working undeclared (72% and 36% respectively).


The most notable increase since 2007 is in the proportion of respondents in ‘Continental’ countries

who

do

not

report

any

consequences

(+16 percentage

points) ,

with

respondents in the region less likely than they were in 2007 to say they experienced lack of insurance against accidents (-4 points), a higher risk of job loss (-4 points) and a higher risk of accidents (-3 points). There has been a much smaller increase in the proportion citing no consequences in Eastern and Central Europe (+3 points), with respondents here now less likely than in 2007 to report that they experienced lack of insurance against accidents (-6 points) and a higher risk of accidents (-3 points).

57

No social security entitlements was not recorded as a specific response in 2007

73



Respondents in Southern Europe are notably less likely to say they experienced harder physical working conditions (-5 points) and a little more likely to mention that they experienced a higher risk of losing their job (+3 points). There are notable differences between socio-demographic groups, with managers, the retired, students and those who say they almost never struggle to pay household bills particularly likely to say that they did not experience any consequences when carrying out the undeclared work; and the unemployed and house persons particularly likely to cite consequences. More than six in ten managers (69%), retired people (65%) and students (63%) say that they did not experience any consequences when carrying out the undeclared work, compared with around four in ten among the unemployed (37%) and house persons (41%). Similarly, around two thirds (64%) of t hose who say they almost never struggle to pay household bills say that they did not experience any consequences, compared with less than half of those who struggle almost always or from time to time (both 45%). Conversely, those who are unemployed are particularly likely, compared with all other occupation groups, to mention they experienced a higher risk of accidents (12%), a higher risk of job loss (11%) and harder physical working conditions (10%) and, along with house persons, are notably more likely than those in other occupations to mention that a lack of insurance against accidents (26% and 28% respectively) and no social security entitlements (35% and 36%) were consequences. Similarly, those who struggle to pay household bills most of the time, particularly when compared with those who almost never struggle, are much more likely to mention experiencing a higher risk of accidents (11% and 5% respectively), lack of insurance against accidents (28% vs. 14%) and a higher risk of losing their job (12% vs. 4%). In terms of variation between groups with different experiences of and attitudes towards undeclared work, the most notable relates to dependent employees and whether they received all or part of their salary in the past year as cash in hand. Those who did receive cash in hand from their employer are much less likely than those who did not to say there were no consequences (28% and 70% respectively) and much more likely to mention experiencing each of the five outcomes.

74




75


III.


ENVELOPE WAGES

The previous chapter examined the general public’s involvement in the supply side of undeclared work. The first two sections of this chapter concentrate on a specific variant within the supply side of undeclared work – envelope (cash in hand) wages. It therefore focusses on the population sub-group where envelope wages are relevant: those who work and rely on an employer to pay their income (i.e. excluding the self-employed). This group is described as dependent employees. The chapter examines how widespread envelope wages are, whether this form of payment is being used for regular work and/or for overtime and what share of total income is paid in this manner. The final section of the chapter looks at unpaid and flexible work among the general public as a whole. 1. SHARE OF EMPLOYEES WHO ARE PAID CASH IN HAND When a dependent employee receives envelope wages, the employer pays all or part of their regular salary and/or remuneration for extra work on a cash-in hand basis, without declaring the amount to the relevant authorities. This could mean: 

No salary or only a relatively small salary (e.g. the legal minimum wage) is paid to the employee in a formal way that would imply the payment of taxes and social security contributions. Instead of a regular salary, or in addition to it, the employee receives an ‘envelope wage’ for an agreed regular amount of work



Contractually agreed hours are paid in a formal way, but additional hours are remunerated on a cash-in-hand basis, without declaration to tax or social security institutions

In each case, both parties – the employer and the employee – may profit. The employer avoids paying social security contributions for the salary of the employee . Employees in turn usually receive higher salaries than the net salaries they would receive if they were formally paid. Although in some instances employees may have no choice – they either accept the envelope wages or they do not get the job. Respondents who fell into the category of dependent employees were asked if their employer had paid any of their income in the last 12 months in cash and without declaring it to tax or social security authorities 5 8 .

58 ASK Q10 TO Q13 IF “DEPENDENT EMPLOYEES” CODE 10 TO 18 IN D15a – OTHERS GO TO Q14 Q10. “Sometimes employers prefer to pay all or part of the regular salary or the remuneration (for extra work, overtime hours or the part above a legal minimum) in cash and without declaring it to tax or social security authorities. Has your employer paid you any of your income in the last 12 months in this way? (ONE ANSWER ONLY) (PLEASE REMIND THE INTERVIEWEE THAT ALL ANSWERS WILL REMAIN ANONYMOUS) Yes; No; Refusal (SPONTANEOUS); Don’t know”

76



The vast majority of dependent employees say they have not received any part of their salary as envelope wages within the past year (93%). A very small minority (3%) say that they did receive all or part of their remuneration in c ash. Levels of respondent refusal and inability to answer the question are low (2% in each case).

Base: Respondents who are dependent employees = 11 ,066

Compared with the results from 2007, t here has been a small drop in the proportion of dependent employees who say they have received all or part of their salary as envelope wages within the past 12 months (-2 percentage points from 5% to 3%). There has been a slightly larger increase in the proportion who say they did not receive any of their remuneration as cash in hand (+4 points from 89% to 93%) because there have also been small drops in the proportions who were not able to answer or refused to answer the question (-1 point from 3% to 2% in each case). There is national variation. Dependent employees in Latvia are particularly likely to say they received all or some of their remuneration in the form of envelope wages (11%), followed by those in Croatia (8%), Greece, Slovakia and Romania (7% in each) and Lithuania, Bulgaria and Hungary (6% in each). Countries where dependent employees are least likely to say they have received envelope wages are Germany, Finland, France and Sweden (1% in each) and Malta (0%).

77



All countries within the Central and Eastern Europe region have a proportion of dependent employees who receive envelope wages that is above the EU average. In contrast, the Nordic countries all have proportions below the European average. In ‘Continental’ countries, only Belgium (4%) reports a share that is above the EU average and in Southern Europe only Greece (7%) and Spain (5%) report higher than average shares. It is worth noting that Romania has an exceptionally high proportion of dependent employees who were unable to answer the question (16%) and Hungary, Italy and Austria have a notably high levels of refusals (8%, 6% and 7% respectively).


78



In the majority of countries the proportion of dependent employees who receive envelope wages is broadly similar to the level reported in 2007. The most notable increase is in Greece (+4 percentage points). The most marked decreases, and where there are notable increases in the proportion who say they have not received envelope wages in the past year are in: Romania: received envelope wages (-16 points); did not (+27 points) Bulgaria: received envelope wages (-8 points); did not (+14 points) Latvia: received envelope wages (-6 points); did not (+5 points) Poland: received envelope wages (-6 points); did not (+6 points) Lithuania: received envelope wages (-5 points); did not (+4 points) Italy: received envelope wages (-5 points); did not (+11 points)

79




80



The socio-demographic and attitudinal/behavioural groups showing the most notable tendency to have received envelope wages from their employer are: 

15-24 year olds (5%), particularly when compared with those aged 40-54 (2%) and 55+ (1%)






Those who know anyone who carries out undeclared work (5%), c ompared with those who do not (2%)



Those who have bought goods or services that might have involved undeclared work in the past year (7%), compared with those who have not (2%)




Base: Respondents who are dependent employees = 11,066

81



Dependent employees who receive envelope wages are more likely than those who have not been paid any of their remuneration by their employer as cash in hand to be working for smaller sized organisations. More than half (56%) of dependent employees who have been paid envelope wages are employed in organisations with less than twenty people, compared with three in ten (30%) of those who have not. Around one in six dependent employees who have been paid envelope wages (17%) work in organisations of 1-4 people, a similar proportion (18%) for an organisation with 5-9 employees and a fifth (21%) for an employer with 10-19 staff. These proportions compare with 9%, 10% and 11% respectively among those who have not been paid envelope wages. Conversely, only one in seven employees who have been paid envelope wages work for organisations of 100 or more employees (14%), with only 7% employed by companies with 500 or more staff, compared with four in ten (39%) and a quarter (24%) respectively among those who have not been paid envelope wages.


Dependent employees who had received income in the last year as cash, without it being declared to the tax or social security authorities, were asked if this was for regular work, overtime or both5 9 . Just under two fifths (37%) say the envelope wages they received was remuneration for regular work, around three in ten (31%) that it was payment for overtime or extra work and a quarter (25%) that it was for both regular and overtime work. Compared with the results from the 2007 survey, there has been a notable drop in the proportion who say they received envelope wages as payment for both regular and overtime work (-11 percentage points from 36% to 25%).

59

ASK Q11 AND Q12 IF “YES”, CODE 1 IN Q10 – OTHERS GO TO Q13 Q11. “Was this income part of the remuneration for your regular work, was it payment for overtime hours or was it both? (ONE ANSWER ONLY) Part of the remuneration of the regular work; Overtime, extra work; Both regular and overtime work; Refusal (SPONTANEOUS); Don’t know”

82



2. PROPORTION OF GROSS ANNUAL INCOME PAID CASH IN HAND Dependent employees who had received any of their income in the past year in cash, without it being declared to the relevant authorities, were asked to estimate the proportion of their gross annual income in their main job that was paid in this way 6 0 . - Dependent employees paid envelope wages received, on average, just over a third of their total annual remuneration in cash Recipients of envelope wages are most likely to say that less than 25% of their gross yearly income in their main job was paid in this way (28%). One in ten (10%) report that the cash payments accounted for 25-49% of their gross annual income, with slightly smaller proportions saying envelope wages amounted to 50-74% (8%) and 75-100% (9%) of their total annual income. Around one in six (16%) refused to provide an estimate. A similar proportion (16%) said that they “didn’t know” with a further one in eight (12%) unable to remember.

Base: Respondents who have received all or part of their salary in cash and not declared it in the last 12 months = 316

60

Q12. “Approximately which percentage of your gross yearly income in your main job did you get this way? (WRITE DOWN – ONE ANSWER ONLY) (NO DECIMALS – IF “DON’T REMEMBER” C ODE ‘997’ - IF "REFUSAL" C ODE '998' - IF "DON’T KNOW" C ODE '999') _ _ _%”

83



Compared with the results from the 2007 survey there has been a notable drop in the proportion who say that envelope wages accounted for 75% or more of the gross yearly income from their main job (-9 percentage points from 18% to 9%). There has been a small increase in the proportion who refused to give an answer (+5 points). The large differences between 2007 and 2013 in the proportions saying they “don’t know” and “don’t remember” are due to changes in the way responses were recorded by the interviewer6 1 . Among recipients of envelope wages t he average proportion of gross yearly income from the main job received in this form is 36%. Compared with the results from 2007, and reflecting the drop in the proportion who say that envelope wages accounted for more than 75% of their salary, there has been a notable decrease in the average proportion of gross annual income received as envelope wages (-7 percentage points from 43% in 2007). It is not possible to look at the national picture in this section because the low incidence of reported envelope wages means that, in most countries, respondent base sizes are not robust enough to allow valid and reliable interpretation of the data findings. There are differences between the four country groups. Recipients of envelope wages in Southern Europe were given, on average, more than two thirds (69%) of their total remuneration in the form of cash. This is an exceptionally high proportion relative to the other regions. In Eastern and Central Europe the average is less than a third (29%), in ‘Continental’ countries it is less than a fifth (17%) and in the Nordic countries it is less than a tenth (7%) of total annual remuneration.


61

In this survey there was an option to record “don’t remember” but in 2007 there was not. C ombining the proportion who say they “don’t know” with those who say they “don’t remember” shows 2013 findings to be in line with those from 2007

84



Among recipients of envelope wages the socio-demographic and attitudinal/behavioural groups reporting a notably larger share of their annual remuneration paid in this way are: 

Women who report that envelope wages accounted for 45% of their total annual remuneration, compared with men who report that envelope wages accounted for 29%



Those who left full-time education aged 15 or under (69%), particularly when compared with those who finished aged 20 or more (18%)



Manual workers (41%), particularly when compared with other (non-managerial) white collar workers (24%)






Those who know anyone who carries out undeclared work (40%), compared with those who do not (25%)


85



3. UNPAID AND FLEXIBLE WORK This chapter concludes with an examination of unpaid and flexible work among the general public as a whole. Respondents were asked to say whether any of the following applied to them: their salary was variable, with a substantial part results-based; they were employed but with no formal written contract ; or they worked unpaid (part or full-time) for a partner or family business 6 2 . The first two options – variable salary and no formal written contract – were asked only of dependent employees. - One in twenty Europeans are on a variable salary, with a substantial part based on results One in twenty Europeans (5%) are on a variable salary, with a substantial part based on results; one in fifty (2%) are employed without a formal written contract ; and a similar proportion (2%) work unpaid (either full or part time) for a partner or family business. Among dependent employees, one in twenty-five (4%) are employed without a formal written contract; around one in nine (11%) are paid a variable salary, with a substantial part based on results; and 1% work unpaid for a partner or family business.


62

Q19. “Does the following apply to you? (READ OUT – MULTIPLE ANSWERS POSSIBLE) (ONLY IF “DEPENDENT EMPLOYEE”) You are employed WITHOUT a formal written contract, (ONLY IF “DEPENDENT EMPLOYEE”) Your salary is variable, with a substantial part based on results, You work unpaid (either part or full-time) for a partner or family business, Other (SPONTANEOUS), Refusal (SPONTANEOUS), Don’t know”

86



There is national variation. Respondents in Cyprus (13%), Malta and Portugal (9% in each) and Ireland (5%) are particularly likely to say that they are employed without a formal written contract. There are three countries where less than 1% of dependent employees reported that they are without a formal written contract: Bulgaria, the Czech Republic and Slovenia, with Slovakia reporting no dependent employees (all 0%). Countries where respondents are particularly likely to say that their salary is variable, with a substantial part based on results, are Slovakia (13%), Estonia and Latvia (10% in each), the Czech Republic (9%) and Lithuania and Hungary (8% in each). Dependent employees are least likely to be on variable salaries in Greece (1%) and Spa in, Malta and the Netherlands (2% in each). There is less widespread national variation in the proportion who work unpaid (part or full-time) for a partner or family business, with the highest proportions in the Netherlands and Poland (6% in each), followed by Denmark and Lithuania (4% in each).

87




88



The socio-demographic and attitudinal/behavioural groups showing the most notable tendency to cite each of the employment circumstances are : 



Employed without a formal written contract o

Manual workers (6%), compared with managers managerial) white collar workers (both 3%)

and

other

(non-

o


Salary variable, with a substantial part based on results o


o


o




Work unpaid (full or part -time) for a partner or family business o

The self-employed (6%), particularly when c ompared with managers, other white collar workers and manual workers (1% each)

o


In terms of the respondents who received envelope wages, 24% (vs. 11% who do not receive envelope wages) are on a variable salary where a substantial part is based on results and 21% (vs. 4% who do not receive envelope wages) are without a formal contract at all. When looking at the three statements, it is clear that they are more applicable to those who receive envelope wages compared to those who do not. None of the statements were applicable to only 49% of respondents who receive envelope wages compared to more than eight in 10 (83%) of those who do not.

89




90


IV.


UNDECLARED WORK – PERCEPTIONS AND ACCEPTANCE

Previous chapters examined the general public’s involvement in the demand and supply side of undeclared work and the prevalence of envelope wages among dependent employees. The final chapter looks at Europeans’ general perceptions of undeclared work. It examines opinions on the level of risk of being detected, awareness of sanctions imposed by authorities and reasons why people may undertake such work. It concludes with a section looking at how acceptable the general public think undeclared work is, along with various ‘evasion’ scenarios. 1. PERCEIVED LEVEL OF RISK The interviewer explained that people who work without declaring income risk tax or social security institutions finding out and issuing supplementary tax bills and possibly fines. Respondents were then asked what they thought the level of risk of being detected was in their c ountry 6 3 . - Just over half of all Europeans think that people who carry out undeclared work are at a small risk of being detected. Just over one in three think the risk of being detected is high Just over half (53%) of respondents think that people who carry out undeclared work are at a small risk of being detected by the relevant authorities, with most (38%) saying the risk is “fairly small” rather than “very small” (15%). Just over one in three (36%) think the risk of being detected is high, with most saying the risk is “fairly high” (29%) rather than “very high” (7%). Around one in ten (9%) say they do not know what the level of risk of being detected is.

63

Q3. “People who work without declaring the income risk that tax or social security institutions find out and issue supplementary tax bills and perhaps fines. How would you describe the risk of being detected in (OUR C OUNTRY)? (READ OUT - ONE ANSWER ONLY) Very high; Fairly high; Fairly small; Very small; Refusal (SPONTANEOUS); Don’t know”

91




These findings are very similar to those reported in 2007, although there has been a small increase in the proportion of respondents who think that people who work without declaring their income have a high risk of being detected (+3 percentage points) , driven by an increase in the proportion who say the risk is “fairly high” (+3 points). There is national variation. Countries where respondents are most likely to say that the risk of being detected is high are Lithuania (49%), the UK (48%), Ireland and Portugal (47% in each) and Estonia (44%). In each of these countries, apart from Estonia, at least one in ten respondents think that the risk is “very high” 6 4 . In 18 countries the majority think that people doing undeclared work have only a small risk of being detected. This view is most widespread in Sweden (76%), Slovenia (74%), the Netherlands (69%), Cyprus (67%), Finland and the Czech Republic (66% in each) and Denmark (64%). Slovenia and Cyprus have the highest proportions of any country thinking the risk of detection is “very small” (38% and 33% respectively). Other countries where a notably high proportion think the risk is “very small” are Spain (26%), Greece and Latvia (22%), Italy (21%) and Bulgaria (20%). Countries where respondents are particularly likely to say they “don’t know” what the risk of being detected is are Poland (15%), Romania (19%), Bulgaria (20%) and Malta (22%).

64

Lithuania 10%, the UK 10%, Ireland 13%, Portugal 12%, Estonia 6%

92




In most countries there has been a drop since 2007 in the proportion of respondents thinking that there is only a small risk of being detected. This is most notable in Denmark (-17 percentage points), the Netherlands (-10 points), Malta, Slovakia and Sweden (-8 points in each) and France (-7 points). A few countries show an increase in the proportion thinking the risk of being detected is small, with the most notable shifts in Cyprus (+10 points), and Portugal and Romania (+8 points in each).

93




94



The socio-demographic showing the most notable tendency to think that the risk of someone being detected for carrying out undeclared work is small are: o

Managers (62%), particularly when compared with house persons (47%)

o

Those who almost never struggle to pay household bills (57%), compared with those who struggle most of the time and those who struggle form time to time (49% in each)

The findings show that those with exposure of undeclared work tend to perceive there is less risk in doing undeclared work than those who have no exposure. Thus those groups with a notable tendency to say the risk is small are: o

Those

who

know

anyone

who

undertakes

undeclared work (67%),

compared with those who do not (48%) o

Those who have paid for goods or services that might have involved undeclared work in the past year (69%), compared with those who have not (53%)

o



95



2. EXPECTED SANCTIONS Respondents were asked what punishment, if any, they imagined someone would receive if the authorities discovered that they were receiving an income from work that was not being declared to tax or social security authorities 6 5 . - The majority of Europeans think that if someone was discovered to be carrying out undeclared work they would be forced to pay the normal tax and social security contributions along with a fine The majority of respondents (56%) say that if someone was discovered to be rec eiving income from work which was not declared to the relevant authorities the sanction would be the normal tax and social security contributions, plus a fine. A fifth (21%) think that the punishment would be to pay the normal tax and social security contributions. Only a small minority (6%) imagine that the person would be sent to prison. Around one in eight respondents (12%) say they “don’t know” what sanction would be imposed.


65

Q2. “What sanction, if any, do you imagine someone would receive if the authorities find out that they receive an income from work which was not declared to tax or social security authorities? (ONE ANSWER ONLY) Normal tax or social security contributions due; Normal tax or social security contributions due, plus a fine; Prison; Other (SPONTANEOUS); Refusal (SPONTANEOUS); Don’t know”

96



The national picture shows widespread variation in opinions about sanctions that would be imposed by authorities. The proportions thinking that normal tax and social security contributions would be due, along with a fine, range from a high of 77% to a low of 24%. It is the view of the majority in 18 Member States. Countries where respondents are particularly

likely to think that this is the sanction that would be imposed are

Denmark (77%),

Sweden

(70%),

Germany

(68%),

Austria

(67%),

France

and

Cyprus (both 65%) and Luxembourg (64%). Countries least likely to think that normal tax and social security contributions, along with a fine would be imposed are Portugal (45%), Lithuania (41%), Slovenia (39%), Romania (38%), Latvia (35%), Croatia (34%) and Poland (24%). The requirement to pay normal tax and social security contributions, plus a fine is the sanction that respondents are most likely to think authorities would impose in 25 Member States. The two exceptions are Poland and Latvia where respondents are more likely

to

think that

authorities

would impose

only normal tax or social security

contributions that were due: around four in ten respondents in Poland (41%) and a slightly lower proportion in Lithuania (39%) and Latvia (37%) think this would be the most likely sanction. In Croatia opinion is evenly divided between the two different sanctions (34% mentioning each). Other countries where respondents are particularly likely to think that the sanction imposed would be normal tax and social security payments only include Estonia (33%), Belgium (29%) and the Netherlands and Portugal (28% in each). Countries where respondents are most likely to think that the punishment would be prison are the UK (14%) and Cyprus (12%), whilst those where they are least likely to think this would be the sanction are Estonia, Lithuania and Poland (1% in each) and the Netherlands (2%). Countries with a particularly high proportion of respondents not knowing what sanction would be imposed include Bulgaria (25%), Romania (23%), Poland (21%), Spain (19%) and Malta (18%).

97




The socio-demographic and attitudinal/behavioural groups showing the most notable tendency to cite each sanction are: 

Normal tax or social security contributions due, plus a fine: o


o

Managers (64%), particularly when compared with the unemployed (47%) and house persons (48%)

o

Those who almost never struggle to pay household bills (59%), particularly when compared with those who almost always struggle (49%)

o

Dependent employees who have not received part/all of their income in cash in the last 12 months in cash (61%), compared with those who have (46%)

98


o




Those who have not carried out undeclared work (57%), compared with those who have (49%)

Normal tax or social security contributions, plus a fine: o

Dependent employees who have received part/all of their income in cash in the last 12 months in cash (29%), compared with those who have (21%)


99



3. ASSUMED REASONS FOR DOING UNDECLARED WORK Respondents were asked what, in their opinion, are the reasons why people do undeclared work, with the first and second answers that they gave recorded 6 6 . - Europeans are most likely to think that undeclared work is carried out because salaries in the regular market are too low Just over a third (35%) of respondents think that a reason for doing undeclared work is because salaries in the regular business market are too low. Three in ten (29%) mention lack of regular jobs on the labour market as a reason, a quarter (26%) mention taxes/and or soc ial security contributions being too high and a fifth (21%) say that authorities lack control. Around one in seven respondents mention sanctions being too weak (14%), that it is difficult to live on social welfare benefits (14%) and that there is no real alternative in certain sectors or regions (13%) as reasons. All other reasons are mentioned by less than one in ten respondents.


66

Q4a. “What are in your opinion the reasons for doing undeclared work? Firstly? Q4b. And secondly? (SHOW CARD – ONE ANSWER PER COLUMN) Bureaucracy or red tape for a regular economic activity is too complicated; Bureaucracy or red tape for minor or occasional economic activities is too complicated; Lack of control by authorities; Sanctions are too weak; In certain sectors or regions there is no real alternative; Salaries in the regular businesses are too low; Lack of regular jobs on the labour market; The State does not do anything for the people, so why should they pay taxes; Nobody would b uy these goods or services at normal market prices; Taxes and/or social security contributions are too high; It is difficult to live on social welfare benefits; Other (SPONTANEOUS); Refusal (SPONTANEOUS); Don’t know”

100



While the three most commonly given reasons for doing undeclared work are the same in 2013 and 2007, the proportion of respondents citing the lack of regular jobs on the labour market

as a possible reason for doing undeclared work has increased (+5

percentage points), perhaps reflecting the economic environment, while the proportions citing low salaries in regular businesses and taxes and/or social security contributions being too high have both decreased (each by -6 points). Countries where respondents are particularly likely to mention that a reason for doing undeclared work is that salaries are too low in the regular businesses are Latvia (60%) and Estonia (55%) – where it is a view held by the majority – followed by France (46%), Germany (45%) and Austria and the UK (43% in each). It is the most widely mentioned reason in ten Member States. Countries where respondents are least likely to think undeclared work is done because salaries in the regular businesses are too low are Denmark (17%), Greece (19%), Italy (22%), Spain (23%) and Sweden (24%). Countries with the highest proportion of respondents mentioning lack of regular jobs on the labour market – and where this is mentioned more than any other reason - are Croatia (61%), Slovenia (60%), Poland (48%), Spain (45%), Slovakia (42%), Romania (39%) Bulgaria (38%) and Ireland (36%). Lack of regular jobs is least likely to be perceived as a reason for doing undeclared work in Malta (11%), Denmark (14%) and Cyprus (15%). Taxes and/or social security contributions being too high is the most common reason given by respondents in Lithuania (42%), Belgium (40%), Hungary (37%), Portugal (36%), Denmark and Estonia (both 35%). It is least likely to be mentioned in Ireland (11%), Bulgaria, Cyprus and Croatia (14% in each) and the Czech Republic and Slovenia (16% in each). Lack of control by authorities is most widely mentioned and is the most common reason given by respondents in Cyprus (56%), Greece (44%) and Malta (37%). It is least likely to be cited as a reason for doing undeclared work in Latvia (7%) and Estonia and Poland (11% in each).

101




102



The differences in opinion on why people carry out undeclared work between sociodemographic and attitudinal/behavioural groups tend to be small. Those showing the most notable tendency to cite each of the reasons are: 

Salaries are too low in the regular businesses o



particularly

when

compared

with

the

self-

The unemployed (37%), particularly when compared with managers (22%)

Taxes and/or social security contributions are too high o



(41%),

Lack of regular jobs on the labour market o



Manual workers employed (27%)

The self-employed unemployed (20%)

(32%),

particularly

when

compared

with

the

Lack of control by authorities o

Those who think the risk of being detected is small (26%), compared with those who think the risk is high (18%)


103



4. ACCEPTABILITY OF UNDECLARED WORK The last section of this chapter looks at how acceptable the general public think undeclared work is, along with various ‘evasion’ scenarios. Respondents were asked to rate how acceptable they felt various behaviours relating to fraudulent activity were, using a 10 point scale where ‘1’ equates to “absolutely unacceptable” and ‘10’ means “absolutely acceptable” 6 7 . At the analysis st age the 10 point scale was condensed into three groups: a respondent rating of 1-4 was allocated into the group “Unacceptable”; a rating of 5-6 into the group “Fairly acceptable” and a rating of 7-10 classified as “Acceptable”. –At least two-thirds of Europeans consider all listed ‘evasion’ behaviours to be unacceptable-

For each of the ‘evasion’ scenarios described, the majority of respondents think the behaviour is ‘unacceptable’. Respondents are most likely to think that someone receiving welfare payments without entitlement is ‘unacceptable’ (90%), with a slightly smaller proportion (87%) saying that a firm hired by another firm for work and does not report its activity to the relevant authorities is ‘unacceptable’. More than three quarters of respondents think that all but one of the other ‘evasion’ scenarios are ‘unacceptable’, with two thirds (67%) thinking it ‘unacceptable’ for a private person, hired for work by a private household, not to report the payment received to the relevant authorities. This is the only scenario where more than one in t en respondents (11%) say the behaviour illustrated is ‘acceptable’, i.e. gave it a score of 7-10 on the rating scale.

67

Q20. “Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find it acceptable or not. Please use the following scale: ‘1’ means that you find it “absolutely acceptable” and ‘10’ means that you find it “absolutely unacceptable”. (SHOW C ARD WITH SCALE – ONE ANSWER PER LINE) (READ OUT) Someone receives welfare payments without entitlement: Someone uses public transport without a valid ticket; A private person is hired by a private household for work and he or she does not report the payment received in return to tax or social security institutions although it should be reported; A firm is hired by a private household for work and it does not report the payment received in return to tax or social security institutions; A firm is hired by another firm for work and it does not report its activity to tax or social security institutions; A firm hires a private person and all or a part of the salary paid to him or her is not officially registered; Someone evades taxes by not or only partially declaring income”

104




Since 2007 there have been small increases in the proportions of respondents thinking each ‘evasion’ scenario is ‘unacceptable’, with the most notable in relation to: someone evading taxes by not or only partially declaring income (+4 percentage points from 79% to 83%) and a private person, hired for work by a private household, not reporting the payment received to the relevant authorities (+4 points from 63% to 67%). An analysis of the findings by country across the seven practic es shows some strong patterns by individual country and country grouping. Respondents in Cyprus are the least tolerant of the practices among the 28 countries, followed by the three Nordic countries, and three in Southern Europe – Greece, Malta and Spain. The most tolerant views, in contrast, are found in several of the countries in Eastern and Central Europe, with respondents in Latvia the most likely to view each of the seven practices as acceptable, and those in Lithuania, the Czech Republic, Slovakia, Poland and Estonia also having relatively tolerant views. The remaining countries, including all of the ‘Continental’ countries, fall between these two extremes. There are also some notable patterns by country in terms of how attitudes towards these ‘evasion’ practices have changed since the last survey was conducted in 2007. Whilst, as noted above, there has been a slight hardening of attitudes overall at the EU level, this trend is particularly notable in Austria, and, though to a somewhat lesser extent, in Italy, Denmark, Romania, Bulgaria and Portugal. Meanwhile the reverse is true – with attitudes softening somewhat since 2007 – most markedly in Latvia, but also in Malta and Slovakia, and, to a lesser extent, Lithuania. The differences in attitudes by country for each of the individual practices are described in further detail below.

105



There is national variation. It is the majority view among respondents in all countries that it is ‘unacceptable’ for someone to receive welfare payments without entitlement. Those countries where respondents are most likely to say it is an ‘unacceptable’ practice are Cyprus (98%), Sweden and Denmark (96%) and the Netherlands (95%).

There are

only two countries where less than eight in ten respondents think it is ‘unacc eptable’ practice and these are the two countries where respondents are most likely to say it is an ‘acceptable’ practice: Lithuania (‘unacceptable’:78%; ‘acceptable’:8%), Latvia (67% and 9% respectively).


106



In most countries the results are broadly similar to the findings reported in 2007. The largest increases in the proportion of respondents thinking that it is ‘unacceptable’ for someone to receive welfare benefits without entitlement can be found in Austria (+9 percentage

points), Romania (+8 points), Portugal and Hungary (+7 points in each) and

Spain (+6 points). The largest decrease is observed in Malta (-5 points)6 8 .

In all Member States, and in Croatia, the majority of respondents also think that it is ‘unacceptable’ for a firm hired by another firm to not report this work activity to the relevant authorities. Consistent with the findings on the acceptability of a firm hired by a private person not reporting its activity, the view that it is not accepta ble for a firm hired by another firm to do so is most widespread in Cyprus (97%), Sweden (96%), Finland (94%), and Greece and Denmark (93% in each), together, in this case, with Germany (93%). There are five countries where less than eight in ten respondents think it ‘unacceptable’ and where notably high proportions think it ‘acceptable’ that a firm working for another firm does not report its activity: Lithuania (‘unacceptable’: 75%; ‘acceptable’: 7%), Poland (74% and 6% respectively), Slovakia (73% vs. 6%), the Czech Republic (72% vs. 7%) and Latvia (66% vs. 11%). Other countries with a notably high proportion thinking this practice ‘acceptable’ are Ireland (6%) and Hungary (5%).

68

The table displaying all of the country level evolutions can be found at the end of this section

107




Compared with the findings in 2007, the most notable increases in the proportion holding the view that it is ‘unacceptable’ for a firm hired by another firm to withold its activity from the relevant authorities are in Austria (+8 percentage points), Italy and Portugal (+7 points in each) and Spain and Bulgaria

(+6 points in each). The most marked

decreases in the proportion holding such a view are in Malta ( -7 points) and Latvia (-5 points)6 9 .

69


108



The majority of respondents in all countries also think that a firm that hires a private person and does not officially register all or part of his or her salary is ‘unacceptable’ practice. Again there are consistent patterns, with those countries where respondents are most likely to hold this opinion being Sweden (95%), Cyprus (94%), Finland (92%), Greece and Denmark (91% in each) and Germany (90%). There are two countries where less than seven in ten respondents perceive it to be ‘unacceptable’ practice and where a notably high proportion think it ‘acceptable’: the Czech Republic (‘unacceptable’: 66%; ‘acceptable’: 11%) and Latvia (57% and 16% respectively).


Compared with the 2007 results, the most notable increases in the proportion of respondents thinking that it is ‘unacceptable’ for a firm that hires a private person to not officially register all or part of his or her salary are in Denmark and Austria (+10 percentage points in each), Bulgaria (+9 points) and Italy (+8 points). The most marked decreases in the proportion thinking it ‘unacceptable’ are in Malta (-6 points) and Latvia (-5 points)7 0 .

70


109



In all Member States, and in Croatia, the majority of respondents think that a firm hired by a private household for work that does not report the payment received to the relevant authorities is ‘unacceptable’ practice. This view is most widespread in Cyprus and Sweden (94% in each), Finland (93%), Greece (92%) and Denmark (91%). There are four countries where less than seven in ten respondents think it ‘unacceptable’ and where notably high proportions of respondents say it is ‘acceptable’ for a firm to do this: the Czech Republic (‘unacceptable’ :68%; ‘acceptable’: 10%), Lithuania (67% and 11% respectively), Slovakia (63% vs. 10%) and Latvia (53% vs. 18%). Poland and Estonia also have a respectively).

high

proportion

thinking

this

behaviour

‘acceptable’

(8%

and

7%


Countries showing the most notable increases since 2007 in the proportion thinking that it is ‘unacceptable’ for a firm hired by a private household to withhold the payment details from the relevant authorities are Austria (+10 percentage points), Denmark (+8 points) and Bulgaria, Italy and Portugal (+7 points in each). There have been notable

110



drops in the proportion thinking it an ‘unacceptable’ practice in Latvia (-10 points), Slovakia (-8 points) and Luxembourg and Malta (-7 points in each).

The view that it is ‘unacceptable’ for someone to evade taxes by not or only partially declaring income is held by the majority within all countries. Once again there are consistent patterns, with particularly high proportions thinking this is ‘unacceptable’ practice in Cyprus (96%), Sweden (94%), Finland (93%) and Denmark (91%), along with Spain (also 91%) and Malta (90%). The only three countries where less than seven in ten respondents perceive this to be ‘unacceptable’ practice and where a notably high proportion

think

it

‘acceptable’

are:

the

Czech

Republic

(‘unacceptable’:

69%;

‘acceptable’: 9%), Slovakia (68% and 10% respectively) and Latvia (53% vs. 19%). Other countries with a particularly high proportion of respondents thinking it ‘acceptable’ practice are Lithuania and Hungary (9% in each) and Estonia and Poland (7%) in each 7 1 .

Base: All respondents = 26,563 71


111



Since 2007 there have been notable increases in the proportion of respondents thinking that someone evading t ax by not or only partially declaring income is ‘unacceptable’ in Austria (+15 percentage points), Denmark and Italy (+12 points in each), Bulgaria (+10 points), Portugal (+9 points) and Spain and Romania (+7 points in each). The largest declines are in Slovakia (-8 points) and Slovenia and Latvia (-6 points in each).

Someone using public transport without a valid ticket is also perceived to be an ‘unacceptable’ practice by the majority of respondents in all countries. Again, the countries most likely to think it is an ‘unacceptable’ practice are Cyprus (92%), Denmark (89%), and Sweden and the Netherlands (84% in each), together, in this case, with Malta (87%). There are four countries where less than seven in ten respondents think it is an ‘unacceptable’ practice for someone to use public transport without a valid ticket and

where

the

view

that

it

is

‘acceptable’

is

most

widespread:

Luxembourg

(‘unacceptable’: 67%; ‘acceptable’: 13%), France (67% and 10% respectively), Latvia (56% and 18%) and Croatia (69% and 12%). The only other countries where at least one in ten respondents think this practice is ‘acceptable’ are Estonia (11%) and Lithuania (10%).

112




Compared with the results from 2007, the most notable increases in the proportion of respondents thinking that it is ‘unacceptable’ for someone to use public transport without a valid ticket can be seen in Austria (+12 percentage points), Spain and Ireland (+11 points in each), Romania (+9 points) and Italy (+8 points). There have been notable decreases in the proportion thinking it an ‘unacceptable’ practice in Latvia ( -14 points), Luxembourg (-10 points) and Greece and Estonia (-8 points in each). There is greater national variation in Europeans’ views on the acceptability of a private person, hired by a private household for work, not to report the payment to the relevant authorities. Indeed this practice, compared with the other six ‘evasion’ scenarios presented to respondents, shows the greatest national variation. In 22 Member States, and in Croatia, the majority of respondents think that this practice is ‘unacceptable’ with the strongest views in Greece (82%), Cyprus and Malta (81% in each), Italy (78%), the UK (77%) and Finland (76%). The exceptions, where only a minority think that it is ‘unacceptable’, and where notably high proportions of respondents say it is ‘acceptable’

113



for someone to do this, are: the Czech Republic (‘unacceptable’: 49%; ‘acceptable’: 22%), Lithuania (40% and 35% respectively), the Netherlands (39% and 27%), Estonia (38% and 36%) and Latvia (33% and 38%). Other countries with a notably high proportion thinking this practice is ‘acceptable’ are Bulgaria and Slovakia (18% in each), Slovenia and Luxembourg (17% in each), and Croatia (16%).


Compared with the findings in 2007, the most notable increases in the proportion of respondents thinking that it is ‘unacceptable’ for someone to be hired by a private household and not report the payment received can be observed in Austria (+13 percentage points), Italy (+12 points), Romania and Denmark (+11 points in each), Ireland and Hungary (+9 points in each) and Belgium (+8 points). The most marked decreases in the proportion thinking it an ‘unacceptable’ practic e can be found in Finland and Slovakia (-7 points in each) Slovenia, Estonia and Latvia (-6 points in each).

114




115



The socio-demographic and attitudinal/behavioural groups showing the most notable tendency to cite each practice as ‘unacceptable’ are: 



Someone receives welfare payments without entitlement : o

Dependent employees who have not received part/all of their income in cash in the last 12 months (92%), compared with those who have (79%)

o


A firm is hired by another firm for work and it does not report its activity to the relevant authorities: o

Managers (90%), particularly when compared with students (81%)

o

Dependent employees who have not received part/all of their income in cash in the last 12 months in cash (89%), compared with those who have (78%)

o




A firm hires a private person and all or a part of the salary paid to him/her is not officially registered: o

Those aged 55 or more (88%), particularly when compared with 15-24 year olds (77%)

o

The retired (88%) and managers (87%), particularly when compared with students (77%)

o

Those who have not bought goods or services which might have involved undeclared work (86%), compared with those who have (76%)

o


o


116




117



Regarding the final four items, the behaviour groups that display the largest differences in the number of people who think that the following practices are unacceptable are: 



Someone uses public transport without a valid ticket : o

Those aged 55 or more (85%), when compared with 15-24 year olds (67%)

o

The retired (85%), particularly when compared with students (66%)

o

Those who almost never struggle to pay household bills (81%), particularly when compared with those who struggle most of the time (70%)

o


A private person is hired by a private household and he/she does not report the payment received to the relevant authorities even though it should be reported : o

Those aged 55 or more (71%), particularly when compared with 15-24 year olds (61%)

o

The retired (71%), house persons (70%) and the self-employed (70%), particularly when compared with students (60%) and the unemployed (61%)

o

Those who do not know anyone who carries out undeclared work (73%), compared with those who know someone (56%)

o

Those who have not paid for goods or services that might have involved undeclared work (71%), compared with those who have (46%)

o


o




A firm is hired by a private household and it does not report the payment received to the relevant authorities: o

Those aged 55 or more (86%) in comparison with 15-24 year olds (78%)

o

Managers and the retired (86% in each), particularly when compared with students (77%)

o

Those who have not bought goods or services that may have involved undeclared work (85%), compared with those who have (74%)

o


o


118





Someone evades taxes by not or only partially declaring incom e: o

Those aged 55 or more (87%) particularly when compared with 15-24 year olds (78%)

o

The retired (87%) and managers (86%), particularly when compared with students or house persons (78% in each)

o

Those who almost never struggle to pay household bills (87%), particularly when compared with those who struggle most of the time (77%)

o

Those who do not know anyone who carries out undeclared work (86%), compared with those who know someone (78%)

o

Those who have not bought goods or services that might have included undeclared work (85%), compared with those who have (73%)

o


o


119




120



CONCLUSIONS Undeclared work is held responsible for obstructing growth-orientated economic, budgetary and social policies and, in particular, lowering work standards, creating risks for the health and safety of workers, putting the financial sustainability of social protection systems at risk and undermining the competitive business environment. It is perceived to be a significant contributor to the financial crises and economic problems that a number of EU Member States are currently experiencing. A lot of effort is being invested in measures aimed at tackling undeclared work – using both deterrence and preventative approaches. It is difficult to obtain a clear picture of the size of the undeclared part of the EU economy, particularly the supply side, for a number of reasons, among these being the sensitive nature of the subject and the difficulty of covering undeclared work by illegal immigrants in surveys. Country-level comparisons of measures of undeclared work are also difficult to make because in some countries certain forms of undeclared work are so common that they are not perceived and reported as such. The extent to which respondents are prepared to report participation in undeclared activities may vary according to the social and legal norms in the country, i.e . the extent to which undeclared work is considered acceptable by the general public and the severity with which it is punished by authorities. Therefore, these findings only provide a measure of the lower limits of undeclared work activities, and differences between countries may reflect social and legal norms as well as behavioural differences. That said, the level of reported involvement in the demand side of undeclared work remains similar to that reported in 2007. One in nine Europeans admit they are involved in acquiring goods or services where they have good reason to believe that they include undeclared work. Whilst the level of participation in buying goods or services which might involve undeclared work is relatively low overall, it shows no sign of shrinking. There is significant

variation between Member States,

with as many as three in ten

participating in Greece and as few as one in twenty in Poland and whilst, in most countries the number of people involved in purchasing these goods and services remains similar to that reported in 2007, there have been notable increases in a few countries (particularly Greece and Cyprus) and a notable drop in only one (Sweden). It is not confined to particular population sub-groups. Purchasers are found among both men and women, all age groups and across different types of occupation. There is, however, a greater tendency to purchase these goods or services among 25-54 year olds, those who left full-time education aged 20 or more, those who have difficulty paying household bills most of the time, the self -employed, managers and other white collar workers. The types of goods and services that Europeans are purchasing remain diverse, most commonly related to home repairs or renovations and car repairs, but also including cleaning, gardening, food, babysitting, healthcare services and a range of other goods and services. Again there are considerable differences between countries in terms of what they acquire in this ‘informal’ market.

121


Europeans

are

most

likely


to

purchase

goods or services that might involve

undeclared work from private persons or households, particularly from someone that they know, emphasising the ‘informal’ nature of the transactions. Despite this, a sizeable proportion buy goods and services from firms or businesses. There is again regional variation with those in ‘Continental’ countries particularly likely to source from friends, colleagues or acquaintances; people in Eastern and Central Europe more likely to purchase from other private persons or households, those in the Nordic countries (and to some extent those in Southern Europe) to purchase goods and services from firms or businesses, and those in Southern Europe much more likely than in any other region to have bought goods or services that might have involved undeclared work from healthcare providers. The key motivation for purchasing these goods and services is price. Europeans mention lower price more than any other reason, although they are a little less likely to mention it than in 2007 and slightly more likely to cite other reasons, in particular helping someone in need of money and as a favour amongst friends, relatives or colleagues. The findings suggest that the amount of money being spent on undeclared goods or services is relatively small, but it is difficult to infer that the impact on the economy is not significant. Again there is regional variation, with respondents in Southern Europe spending the most and those in Eastern and Central Europe the least. Looking at undeclared work from the supply perspective, one in twenty five Europeans admit that they have undertaken undeclared paid work in the past year. Whilst this represents a small drop since 2007 in the proportion reporting such activity it is difficult to gauge whether this represents a real decline because the 2007 survey definition included undeclared activities paid for in kind, whilst in 2013 the definition was restricted to those attracting payment in money only. Like buyers, suppliers are not confined to particular population sub-groups. However, the findings suggest a greater tendency to supply undeclared work among 15-34 years old, people who struggle with household bills, the unemployed and students. Those who buy goods or services that might involve undeclared work are also more likely than average to be suppliers. As

seen

on the

demand side,

there

is

considerable

regional variation,

with

respondents in Eastern and Central Europe and those in the Nordic countries most likely to report they have carried out undeclared paid work, whilst those in Southern Europe are least likely. A high share of the population involved does not necessarily imply that the phenomenon is very significant in economic terms. Most count ries show levels of reported involvement that are broadly in line or a little below the levels reported in 2007 and any increases are only small. The most notable increases are in Spain and Slovenia (+2 percentage points in each). Whilst only one in twenty five Europeans admit to carrying out undeclared paid work a much larger proportion - one in three – say they know someone who carries out undeclared work, although this proportion has declined from nearly four in ten in 2007. Indeed there are only four Member States, all in Southern Europe, where

122



respondents are more likely now than in 2007 to know anyone who supplies undeclared work. Mirroring the findings on the demand side, the most common type of undeclared work being carried out is in the area of repairs or renovations, but activities are again diverse and include gardening work, cleaning work, babysitting and working as waiting staff along with providing other goods and services. Again, the types of activities being supplied vary regionally. For example, cleaning work is a far more common activity than repairs or renovations or gardening work in Southern Europe. Babysitting is as popular as repairs or renovations or gardening in ‘Continental’ Europe and undeclared work that involves selling other services is much more prevalent in the Nordic countries than elsewhere in Europe. Also reflecting the findings on the demand side Europeans involved in supplying undeclared work are most likely to provide it to someone they know but, again, the type of client varies regionally. The findings suggest that the amount of money earned by Europeans from the supply of undeclared work is relatively small (a median of 300 euros in a year), indicating that the activity only provides a side income for many of those involved in it. Again there is regional variation, which tends to reflect the economies in different regions, with those supplying undeclared work in the Nordic countries earning the most. The most common reason that Europeans who do undeclared work give fo r doing so is that both parties benefit.

This reason is given more than twice as often as any

other offered on a list of options, although whether the interest of the buyer is genuinely a key motivating factor for many of those who undertake undeclared wo rk might

be

reasonably

questioned.

Interestingly,

there

is

considerable

regional

variation in terms of the reasons given for undertaking undeclared work. For example, the notion of mutual benefit is particularly widely mentioned in the more affluent Nordic and ‘Continental’ countries, and much less widely among suppliers in Southern Europe who are more likely to present undeclared work as something forced on them by economic circumstance, because they are unable to find a regular job or have no other form of income or because it is a common practice in their region or work sector so there is no real alternative. One plausible reason for people undertaking undeclared work is that they may feel the risk of detection is relatively low. Indeed, Europeans as a whole do not perceive the risk of being detected when doing undeclared work to be particularly high. Just over half of Europeans think that people who carry out undeclared work are at a small risk of being detected by the relevant authorities, around one in five think that a reason for undeclared work is that authorities lack control and around one in seven that the sanctions imposed if detected are too weak. The findings also show that those who themselves do (or know someone who does) undeclared work are particularly likely to perceive the risk as low. Whilst around three in five suppliers do not mention experiencing any consequences as a result of doing undeclared work, around one in five say that it meant they had no entitlement to social security and a similar proportion that they were not insured

123


against accidents. here.


However, there are notable regional differences in experience

Suppliers in ‘Continental’ countries are twice as likely as those in Southern

Europe to report no consequences, with suppliers in Southern Europe much more likely than in other regions to report the absence of both entitlement to social security and insurance against accidents. In terms of undeclared work specifically in the area of envelope wages, only a very small minority of dependent employees report that they received any part of their salary within the past year in this form and the number has dropped a little since 2007. There is however regional variation, with this practice reported more widely by employees in Eastern and Central Europe, and less widely by those in the Nordic countries. Remuneration through envelope wages is most likely to be used for regular forms of work. It is clearer here that this form of undeclared work is likely to have a more significant impact on the economy with the proportion of envelope wages averaging just over a third of total annual remuneration. Once again there are regional differences with recipients of envelope wages in Southern Europe given, on average, more than two thirds of their total remuneration in the form of cash, whilst those in the Nordic countries have been given less than a tenth. Whilst attitudes towards undeclared work vary between countries, Europeans, for the most part, consider ‘evasion’ practices as unacceptable or, at best, have a neutral view of them. Even suppliers and buyers of goods and services that might involve undeclared work, although expressing higher levels of tolerance, have a tendency to acknowledge the unacceptable nature of ‘evasion’ activity. Although these views are expressed in a survey context and might to some extent o verstate opposition to ‘evasion’ activity, they nonetheless suggest that efforts at both a national and European level to combat ‘evasion’ activity should attract widespread support among the general public.

124

ANNEXES

TECHNICAL SPECIFICATIONS



SPECIAL EUROBAROMETER 402 Undeclared work in the European Union TECHNICAL SPECIFICATIONS Between the 26 April and 14 May 2013, TNS opinion & social, a consortium created between TNS plc and TNS opinion, carried out the wave 79.2 of the EUROBAROMETER survey, on request of the EUROPEAN COMMISSION, Directorate-General for Communication, “Strategy, Corporate Communication Actions and Eurobarometer”. The SPECIAL EUROBAROMETER 402 survey is part of wave 79.2 and covers the population of the respective nationalities of the European Union Member States, resident in each of the Member States and aged 15 years and over. The SPECIAL EUROBAROMETER 402 survey has also been conducted in Croatia where the survey covers the national population of citizens and the population of citizens of all the European Union Member States that are residents in this country and have a sufficient command of the national languages to answer the questionnaire. The basic sample design applied in all states is a multi-stage, random (probability) one. In each country, a number of sampling points was drawn with probability proportional to population size (for a total coverage of the country) and to population density. In order to do so, the sampling points were drawn systematically from each of the "administrative regional units", after stratification by individual unit and type of area. They thus represent the whole territory of the countries surveyed according to the EUROSTAT NUTS II (or equivalent) and according to the distribution of the resident population of the respective nationalities in terms of metropolitan, urban and rural areas. In each of the selected sampling points, a starting address was drawn, at random. Further addresses (every Nth address) were selected by standard "random route" procedures, from the initial address. In each household, the respondent was drawn, at random (following the "closest birthday rule"). All interviews were conducted face-to-face in people's homes and in the appropriate national language. As far as the data capture is concerned, CAPI (Computer Assisted Personal Interview) was used in those countries where this technique was available. For each country a comparison between the sample and the universe was carried out. The Universe description was derived from Eurostat population data or from national statistics offices. For all countries surveyed, a national weighting procedure, using marginal and intercellular weighting, was carried out based on this Universe description. In all countries, gender, age, region and size of locality were introduced in the iteration procedure. For international weighting (i.e. EU averages), TNS opinion & social applies the official population figures as provided by EUROSTAT or national statistic offices. The total population figures for input in this post-weighting procedure are listed below.

TS1



Readers are reminded that survey results are estimations, the accuracy of which, everything being equal, rests upon the sample size and upon the observed percentage. With samples of about 1,000 interviews, the real percentages vary within the following confidence limits:

Statistical Margins due to the sampling process (at the 95% level of confidence) various sample sizes are in rows

various observed results are in columns

5%

10%

15%

20%

25%

30%

35%

40%

45%

50%

95%

90%

85%

80%

75%

70%

65%

60%

55%

50%

N=50

6,0

8,3

9,9

11,1

12,0

12,7

13,2

13,6

13,8

13,9

N=50

N=500

1,9

2,6

3,1

3,5

3,8

4,0

4,2

4,3

4,4

4,4

N=500

N=1000

1,4

1,9

2,2

2,5

2,7

2,8

3,0

3,0

3,1

3,1

N=1000

N=1500

1,1

1,5

1,8

2,0

2,2

2,3

2,4

2,5

2,5

2,5

N=1500

N=2000

1,0

1,3

1,6

1,8

1,9

2,0

2,1

2,1

2,2

2,2

N=2000

N=3000

0,8

1,1

1,3

1,4

1,5

1,6

1,7

1,8

1,8

1,8

N=3000

N=4000

0,7

0,9

1,1

1,2

1,3

1,4

1,5

1,5

1,5

1,5

N=4000

N=5000

0,6

0,8

1,0

1,1

1,2

1,3

1,3

1,4

1,4

1,4

N=5000

N=6000

0,6

0,8

0,9

1,0

1,1

1,2

1,2

1,2

1,3

1,3

N=6000

N=7000

0,5

0,7

0,8

0,9

1,0

1,1

1,1

1,1

1,2

1,2

N=7000

N=7500

0,5

0,7

0,8

0,9

1,0

1,0

1,1

1,1

1,1

1,1

N=7500

N=8000

0,5

0,7

0,8

0,9

0,9

1,0

1,0

1,1

1,1

1,1

N=8000

N=9000

0,5

0,6

0,7

0,8

0,9

0,9

1,0

1,0

1,0

1,0

N=9000

N=10000

0,4

0,6

0,7

0,8

0,8

0,9

0,9

1,0

1,0

1,0

N=10000

N=11000

0,4

0,6

0,7

0,7

0,8

0,9

0,9

0,9

0,9

0,9

N=11000

N=12000

0,4

0,5

0,6

0,7

0,8

0,8

0,9

0,9

0,9

0,9

N=12000

N=13000

0,4

0,5

0,6

0,7

0,7

0,8

0,8

0,8

0,9

0,9

N=13000

N=14000

0,4

0,5

0,6

0,7

0,7

0,8

0,8

0,8

0,8

0,8

N=14000

N=15000

0,3

0,5

0,6

0,6

0,7

0,7

0,8

0,8

0,8

0,8

N=15000

5%

10%

15%

20%

25%

30%

35%

40%

45%

50%

95%

90%

85%

80%

75%

70%

65%

60%

55%

50%

TS2


ABBR.

COUNTRIES

INSTITUTES

BE BG CZ DK DE EE IE EL ES FR IT CY LV LT LU HU MT NL

Belgium Bulgaria Czech Rep. Denmark Germany Estonia Ireland Greece Spain France Italy Rep. of Cyprus Latvia Lithuania Luxembourg Hungary Malta Netherlands

AT

Austria Poland Portugal Romania Slovenia Slovakia Finland Sweden United Kingdom

TNS Dimarso TNS BBSS TNS Aisa TNS Gallup DK TNS Infratest Emor IMS Millward Brown TNS ICAP TNS Demoscopia TNS Sofres TNS Italia Synovate TNS Latvia TNS LT TNS ILReS TNS Hoffmann Kft MISCO TNS NIPO Österreichisches Gallup-Institut TNS OBOP TNS EUROTESTE TNS CSOP RM PLUS TNS Slovakia TNS Gallup Oy TNS GALLUP TNS UK

Croatia

Puls

PL PT RO SI SK FI SE UK TOTAL EU27 HR TOTAL EU28


N° INTERVIEWS

FIELDWORK DATES

POPULATION 15+

1.000 1.018 1.000 1.004 1.499 1.003 1.002 1.000 1.003 1.027 1.016 505 1.006 1.027 505 1.033 500 1.019

27/04/2013 26/04/2013 27/04/2013 26/04/2013 26/04/2013 26/04/2013 27/04/2013 26/04/2013 27/04/2013 26/04/2013 28/04/2013 26/04/2013 26/04/2013 27/04/2013 26/04/2013 27/04/2013 26/04/2013 27/04/2013

13/05/2013 06/05/2013 09/05/2013 13/05/2013 12/05/2013 12/05/2013 12/05/2013 11/05/2013 12/05/2013 13/05/2013 10/05/2013 12/05/2013 13/05/2013 12/05/2013 14/05/2013 12/05/2013 11/05/2013 13/05/2013

8.939.546 6.537.510 9.012.443 4.561.264 64.336.389 945.733 3.522.000 8.693.566 39.127.930 47.756.439 51.862.391 660.400 1.447.866 2.829.740 434.878 8.320.614 335.476 13.371.980

1.022

27/04/2013

12/05/2013

7.009.827

1.000 1.015 1.027 1.017 1.000 1.003 1.006 1.306

27/04/2013 02/05/2013 27/04/2013 27/04/2013 29/04/2013 26/04/2013 27/04/2013 27/04/2013

13/05/2013 14/05/2013 11/05/2013 12/05/2013 12/05/2013 14/05/2013 12/05/2013 14/05/2013

32.413.735 8.080.915 18.246.731 1.759.701 4.549.955 4.440.004 7.791.240 51.848.010

26.563

26/04/2013

14/05/2013

1.000

27/04/2013

12/05/2013

27.563

26/04/2013

14/05/2013

408.836.283 3.749.400 412.585.683

TS3

QUESTIONNAIRE



ASK ALL The following questions are of a sensitive nature and I would like to confirm you that all the information collected is handled in strict confidentiality and anonymity. Your answers to the following questions therefore will remain absolutely ANONYMOUS. (M) It is widely known that part of the population is engaged in undeclared work, in the sense of activities which avoid partly or entirely declaration to tax authorities or social security institutions, but which are otherwise legal. This could be people working in certain sectors of activity like construction, transport or agriculture for example but also in hotels, restaurants and cafes. Often it concerns only part of their income from work like remuneration of overtime or other extras. Undeclared work is also common in a whole range of household services - such as gardening, babysitting and elderly care -, personal services - like hairdressing, cosmetic or medical treatment - and repair services for cars, clothes, or computers. (M) ASK ALL QE1

Do you personally know any people who work without declaring their income or part of their income to tax or social security institutions? (ONE ANSWER ONLY) Yes 1 No 2 Refusal (SPONTANEOUS) 3 DK 4

EB67.3 QB2

QE2

What sanction, if any, do you imagine someone would receive if the authorities find out that they receive an income from work which was not declared to tax or social security authorities? (READ OUT – ONE ANSWER ONLY) Normal tax or social security contributions due 1 Normal tax or social security contributions due, plus a fine 2 Prison 3 Other (SPONTANEOUS) 4 Refusal (SPONTANEOUS) 5 DK 6 NEW (BASED ON EB67.3 QB4)

QE3

People who work without declaring income, run the risk that tax or social security institutions find out and issue supplementary tax bills and perhaps fines. How would you describe the risk of being detected in (OUR COUNTRY)? (M) (READ OUT – ONE ANSWER ONLY) Very high 1 Fairly high 2 Fairly small 3 Very small 4 Refusal (SPONTANEOUS) 5 DK 6 EB67.3 QB3

Q1


QE4a QE4b


What are in your opinion the reasons for doing undeclared work? Firstly? And secondly? (SHOW CARD – ONE ANSWER PER COLUMN) (READ OUT) Bureaucracy or red tape for a regular economic activity is too complicated (M) Bureaucracy or red tape for minor or occasional economic activities is too complicated (N) Lack of control by authorities Sanctions are too weak In certain sectors or regions there is no real alternative Salaries in the regular businesses are too low Lack of regular jobs on the labour market The State does not do anything for the people, so why should they pay taxes Nobody would buy these goods or services at normal market prices (M) Taxes and/or social security contributions are too high It is difficult to live on social welfare benefits (N) Others (SPONATENOUS) Refusal (SPONTANEOUS) DK

QE4a FIRSTLY

QE4b SECONDLY

1

1

2

2

3 4

3 4

5

5

6 7

6 7

8

8

9

9

10

10

11 12 13 14

11 12 13 14

EB67.3 QB7a&b TREND MODIFIED

It is widely known that many people to some extent accept "undeclared work" – i.e. activities which are not declared to tax authorities or social security institutions. As mentioned earlier this work can include a variety of goods and services - such as gardening, babysitting, hairdressing, and many other things. (M) QE5

Have you in the last 12 months paid for any goods or services of which you had a good reason to assume that they included undeclared work (e.g. because there was no invoice or VAT receipt)? (M) (ONE ANSWER ONLY) (PLEASE REMIND THE INTERVIEWEE THAT ALL ANSWERS WILL REMAIN ANONYMOUS) (M) Yes 1 No 2 Refusal (SPONTANEOUS) 3 DK 4

EB67.3 QB8 TREND MODIFIED

Q2



ASK QE6 TO QE9 IF "YES", CODE 1 IN QE5 – OTHERS GO TO QE10 QE6

Which of the following goods or services have you paid for during the last 12 months, where you had a good reason to believe that they included undeclared work, i.e. that the income was not completely reported to tax or social security institutions? (SHOW CARD – READ OUT – MULTIPLE ANSWERS POSSIBLE Babysitting at your home 1, Babysitting outside of your home 2, Healthcare services 3, Cleaning your home 4, Ironing clothes 5, Repairs or renovations of your home 6, Gardening 7, Tutoring 8, Help moving house 9, Assistance for a dependant or elderly relative 10, Administrative or IT assistance 11, Car repairs 12, Buying food (e.g. farm produce) 13, Buying other goods 14, Buying other services 15, Refusal (SPONTANEOUS) 16 DK 17

NEW

QE7a

And approximately how much have you spent on all these undeclared goods and services in the last 12 months? (M) (WRITE DOWN – ONE ANSWER ONLY) (NO DECIMALS – IF "DON’T REMEMBER" CODE ‘99997’ – IF "REFUSAL" CODE ‘99998’ – IF "DON’T KNOW" CODE ‘99999’) EUROS NEW (BASED ON EB67.3 QB11)

QE7b

When considering only the undeclared services which you buy most frequently, how much do they cost you approximately per hour? (WRITE DOWN – ONE ANSWER ONLY) (NO DECIMALS – IF "NEVER BUY SERVICES" CODE ‘99996’ – IF "DON’T REMEMBER" CODE ‘99997’ – IF "REFUSAL" CODE ‘99998’ – IF "DON’T KNOW" CODE ‘99999’) EUROS NEW (BASED ON EB67.3 QB11)

QE8

Among the following, could you please indicate from whom did you buy these goods or services? (M) (SHOW CARD – READ OUT – MULTIPLE ANSWERS POSSIBLE) Friends, colleagues or acquaintances 1, Relatives 2, Neighbours 3, Healthcare providers (N) 4, Other private persons or households 5, Firms or businesses 6, Other (SPONTANEOUS) (M) 7, Refusal (SPONTANEOUS) (M) 8 DK 9

EB67.3 QB12 TREND STRONGLY MODIFIED

Q3


QE9


From the following, what made you buy it undeclared instead on the regular market? (SHOW CARD – READ OUT – MULTIPLE ANSWERS POSSIBLE) Lower price Faster service Better quality In order to help someone who is in need of money It was a favour amongst friends, relatives or colleagues (M) The goods or service is not or hardly available on the regular market (M) Other (SPONTANEOUS) Refusal (SPONTANEOUS) DK EB67.3 QB13

of buying it

1, 2, 3, 4, 5, 6, 7, 8 9

ASK QE10 TO QE13 IF "DEPENDENT EMPLOYEES", CODE 10 TO 18 IN D15a – OTHERS GO TO QE14 QE10

Sometimes employers prefer to pay all or part of the salary or the remuneration (for extra work, overtime hours or the part above a legal minimum) in cash and without declaring it to tax or social security authorities. Has your employer paid you any of your income in the last 12 months in this way? (M) (ONE ANSWER ONLY) (PLEASE REMIND THE INTERVIEWEE THAT ALL ANSWERS WILL REMAIN ANONYMOUS) (M) Yes 1 No 2 Refusal (SPONTANEOUS) 3 DK 4

EB67.3 QB15 TREND MODIFIED

ASK QE11 AND QE12 IF "YES", CODE 1 IN QE10 – OTHERS GO TO QE13 QE11

Was this income part of the remuneration for your regular work, was it payment for overtime hours or was it both? (ONE ANSWER ONLY) (M) Part of the remuneration of the regular work Overtime, extra-work Both regular and overtime work Refusal (SPONTANEOUS) DK

1 2 3 4 5

EB67.3 QB16

QE12

Approximately what percentage of your gross yearly income in your main job did you get this way? (M) (WRITE DOWN – ONE ANSWER ONLY) (NO DECIMALS – IF "DON’T REMEMBER" CODE ‘997’ – IF "REFUSAL" CODE ‘998’ – IF "DON’T KNOW" CODE ‘999’) (M) % EB67.3 QB17

Q4


QE13


Thinking about the organisation you work for, APPROXIMATELY how many employees does it have (including both full and part time)? (READ OUT – ONE ANSWER ONLY) 1-4 1 5-9 2 10-19 3 20-49 4 50-99 5 100-499 6 500 or more 7 Refusal (SPONTANEOUS) 8 DK 9 NEW

ASK ALL QE14

Apart from a regular employment, have you yourself carried out any undeclared paid activities in the last 12 months? (M) (ONE ANSWER ONLY) (PLEASE REMIND THE INTERVIEWEE THAT ALL ANSWERS WILL REMAIN ANONYMOUS) (M) Yes 1 No 2 Refusal (SPONTANEOUS) 3 DK 4 EB67.3 QB19 TREND MODIFIED

ASK QE15a TO QE18 IF "YES", CODE 1 IN QE14 – OTHERS GO TO QE19 QE15a

Which of the following activities have you carried out undeclared in the last 12 months? (SHOW CARD – READ OUT – MULTIPLE ANSWERS POSSIBLE) Babysitting 1, Cleaning 2, Ironing clothes 3, Repairs or renovations 4, Gardening 5, As a waiter or waitress 6, Tutoring 7, Help moving house 8, Assistance for a dependant or elderly relative 9, Administrative or IT assistance 10, Car repairs 11, Selling food (e.g. farm produce) 12, Selling other goods 13, Selling other services 14, Refusal (SPONTANEOUS) 15 DK 16

NEW

QE15b

APPROXIMATELY how much money have you earned from these undeclared activities in the last 12 months? (WRITE DOWN – ONE ANSWER ONLY) (NO DECIMALS – IF "DON’T REMEMBER" CODE ‘99997’ – IF "REFUSAL" CODE ‘99998’ – IF "DON’T KNOW" CODE ‘99999’) EUROS NEW

Q5


QE16


Would you please indicate for whom you carried out any of these activities? (SHOW CARD – READ OUT – MULTIPLE ANSWERS POSSIBLE) Friends, colleagues or acquaintances 1, Relatives 2, Neighbours 3, Other private persons or households 4, Firms or businesses 5, Other (SPONTANEOUS) 6, Refusal (SPONTANEOUS) 7 DK 8

NEW (BASED ON EB67.3 QB29)

QE17

Among the following, what were the reasons for doing these undeclared? (SHOW CARD – READ OUT – MULTIPLE ANSWERS POSSIBLE) The person(s) who acquired it insisted on the non-declaration Bureaucracy or red tape for a regular economic activity is too complicated Bureaucracy or red tape for minor or occasional activities is too complicated You could not find a regular job You were able to ask for a higher fee for your work Both parties benefited from it Taxes and/or social security contributions are too high Working undeclared is common practice in your region or sector of activity so there is no real alternative The State does not do anything for you, so why should you pay taxes It is difficult to live on social welfare benefits You have no other means of income Other (SPONTANEOUS) Refusal (SPONTANEOUS) DK NEW (BASED ON EB67.3 QB30)

QE18

activities

1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13 14

Apart from financial considerations, did you experience any of the following consequences when working undeclared? (SHOW CARD – READ OUT – MULTIPLE ANSWERS POSSIBLE) A higher risk of accidents as compared to a regular job 1, Lack of insurance against accidents 2, Harder physical working conditions as compared to a regular job 3, A higher risk of losing your job 4, No social security entitlements (N) 5, Other (SPONTANEOUS)(M) 6, None (SPONTANEOUS) (N) 7 Refusal (SPONTANEOUS) 8 DK 9

EB67.3 QB18b TREND MODIFIED

Q6



ASK ALL QE19

Does the following apply to you? (READ OUT – MULTIPLE ANSWERS POSSIBLE) (ONLY IF "DEPENDENT EMPLOYEE", CODE 10 TO 18 IN D15a) You are employed WITHOUT a formal written contract (ONLY IF "DEPENDENT EMPLOYEE, CODE 10 TO 18 IN D15a") Your salary is variable, with a substantial part based on results You work unpaid (either part or full time) for a partner or family business None (SPONTANEOUS) Refusal (SPONTANEOUS) DK NEW

QE20

1, 2, 3, 4, 5, 6,

Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means that you find it "absolutely acceptable". (SHOW CARD WITH SCALE – ONE ANSWER PER LINE)

(READ OUT)

1

2

3

Someone receives welfare payments without entitlement Someone uses public transport without a valid ticket A private person is hired by a private household for work and he/she does not report the payment received in return to tax or social security institutions although it should be reported

Refu sal (SP 10 Absolutely acceptable ONT ANE OUS )

1 Absolutely unacceptable

DK

1

2

3

4

5

6

7

8

9

10

11

12

1

2

3

4

5

6

7

8

9

10

11

12

1

2

3

4

5

6

7

8

9

10

11

12

Q7


4

A firm is hired by a private household for work and it does not report the payment received in return to tax or social security institutions A firm is hired by another firm for work and it does not report its activity to tax or social security institutions


1

2

3

4

5

6

7

8

9

10

11

12

1

2

3

4

5

6

7

8

9

10

11

12

6

A firm hires a private person and all or a part of the salary paid to him/her is not officially registered

1

2

3

4

5

6

7

8

9

10

11

12

7

Someone evades taxes by not or only partially declaring income

1

2

3

4

5

6

7

8

9

10

11

12

5

EB67.3 QB32

Q8

TABLES



QE1 Connaissez-vous personnellement des personnes qui travaillent sans déclarer leurs revenus ou une partie de leurs revenus aux institutions fiscales ou de sécurité sociale ? QE1 Do you personally know any people who work without declaring their income or part of their income to tax or social security institutions? QE1 Kennen Sie persönlich Menschen, die arbeiten, ohne das Einkommen oder einen Teil davon an Steuerbehörden oder die Sozialversicherung zu melden?

Oui

Non

Refus (SPONTANE)

NSP

Yes

No

Refusal (SPONTANEOUS)

DK

Ja

Nein

Verweigert (SPONTAN)

WN

%

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EU 27

32

-6

63

8

3

0

2

-2

BE

40

-16

59

17

1

0

0

-1

BG

33

-6

58

17

3

-1

6

-10

CZ

33

-7

62

9

4

-1

1

-1

DK

59

-6

40

6

0

0

1

0

DE

27

-6

67

6

3

1

3

-1

EE

33

-5

64

8

2

-1

1

-2

IE

25

-2

69

10

3

-2

3

-6

EL

54

7

42

-8

2

0

2

1

ES

33

6

63

-3

2

-1

2

-2

FR

38

-9

60

9

1

1

1

-1

IT

37

-2

53

7

6

0

4

-5

CY

39

4

58

1

0

-1

3

-4

LV

46

-15

50

15

3

1

1

-1

LT

35

-5

59

6

4

2

2

-3

LU

35

-13

64

13

1

1

0

-1

HU

29

-16

62

15

8

2

1

-1

MT

20

-14

71

11

3

1

6

2

NL

55

-11

43

10

0

0

2

1

AT

31

-5

59

8

8

1

2

-4

PL

28

-17

67

17

3

1

2

-1

PT

28

3

65

0

3

0

4

-3

RO

20

-9

67

16

4

-1

9

-6

SI

48

-4

47

3

3

1

2

0

SK

36

-3

58

2

4

3

2

-2

FI

30

-7

68

7

1

0

1

0

SE

39

-17

60

19

0

-1

1

-1

UK

15

-9

84

10

0

-1

1

0

HR

41

54

3

2

T1



QE2 A quelle sanction, le cas échéant, peut-on s’attendre si les autorités découvrent que quelqu’un perçoit un revenu pour un travail qui n’a pas été déclaré aux autorités fiscales ou de sécurité sociale ? QE2 What sanction, if any, do you imagine someone would receive if the authorities find out that they receive an income from work which was not declared to tax or social security authorities? QE2 Was denken Sie, welche Strafe – wenn überhaupt – würde jemand erhalten, wenn die Behörden herausfinden, dass er oder sie ein Einkommen aus Arbeit erzielt, das den Steuerbehörden oder der Sozialversicherung nicht gemeldet wurde? L’impôt normal ou les L’impôt normal ou les contributions dues à contributions dues à la sécurité sociale, la sécurité sociale plus une amende

La prison

Autre (SPONTANE)

Refus (SPONTANE)

NSP

Normal tax or social Normal tax or social security contributions security contributions due due, plus a fine

Prison

Other (SPONTANEOUS)


DK

Die normal fälligen Die normal fälligen Steuern oder Steuern oder Sozialversicherungsa Sozialversicherungsa bgaben und bgaben zusätzlich eine Geldbuße

Gefängnis

Sonstige (SPONTAN)


WN

EB 79.2

EB 79.2

EB 79.2

EB 79.2 12

%

EB 79.2

EB 79.2

EU 27

21

56

6

3

2

BE

29

60

4

3

2

2

BG

13

56

3

1

2

25 7

CZ

21

60

7

1

4

DK

14

77

5

0

0

4

DE

12

68

6

2

2

10

EE

33

48

1

1

6

11

IE

24

49

7

4

2

14

EL

26

52

8

3

2

9

ES

20

48

4

6

3

19

FR

17

65

8

1

1

8

IT

18

58

6

3

3

12

CY

15

65

12

2

0

6

LV

37

35

3

6

6

13 8

LT

39

41

1

7

4

LU

14

64

6

5

4

7

HU

17

58

5

1

8

11

MT

23

55

3

1

0

18

NL

28

60

2

5

1

4

AT

15

67

5

2

3

8

PL

41

24

1

9

4

21

PT

28

45

3

8

3

13

RO

26

38

5

3

5

23

SI

27

39

3

17

4

10

SK

24

52

5

3

5

11

FI

22

58

4

6

4

6

SE

17

70

8

2

0

3

UK

18

61

14

0

0

7

HR

34

34

4

15

6

7

T2



QE3 Les personnes qui travaillent sans déclarer des revenus risquent que les institutions fiscales ou de sécurité sociale le découvrent et procèdent à des redressements fiscaux et peut-être des amendes. Comment décririez-vous le risque d’être découvert en (NOTRE PAYS) ? QE3 People who work without declaring income, run the risk that tax or social security institutions find out and issue supplementary tax bills and perhaps fines. How would you describe the risk of being detected in (OUR COUNTRY)? QE3 Menschen, die arbeiten, ohne ihr Einkommen zu melden, gehen das Risiko ein, dass Steuerbehörden oder die Sozialversicherung dies herausfinden und nachträglich Steuern sowie eventuell Geldbußen in Rechnung stellen. Wie hoch würden Sie das Risiko einschätzen, in (UNSEREM LAND) bei Schwarzarbeit ertappt zu werden? Refus NSP (SPONTANE) Refusal Very high Fairly high Fairly small Very small DK (SPONTANEOUS) Verweigert Ziemlich Ziemlich Sehr hoch Sehr gering WN (SPONhoch gering TAN) Diff. Diff. Diff. Diff. Diff. Diff. EB EB EB EB EB EB EB EB EB EB EB EB 79.2 79.2 79.2 79.2 79.2 79.2 67.3 67.3 67.3 67.3 67.3 67.3 Très élevé Plutôt élevé Plutôt faible Très faible

%

Total 'Elevé'

Total 'Faible'

Total 'High'

Total 'Small'

Gesamt 'Hoch'

Gesamt 'Gering'

EB 79.2

Diff. Diff. EB EB EB 79.2 67.3 67.3

EU 27

7

0

29

3

38

-1

15

-1

2

1

9

-2

36

3

53

-2

BE

6

2

30

3

48

-1

12

-5

1

1

3

0

36

5

60

-6

BG

6

2

19

5

33

4

20

-10

2

1

20

-2

25

7

53

-6

CZ

4

-2

20

5

47

4

19

-9

3

2

7

0

24

3

66

-5

DK

3

1

31

17

51

-4

13

-13

0

-1

2

0

34

18

64

-17

DE

5

-3

29

4

42

-5

14

1

2

1

8

2

34

1

56

-4 2

EE

6

0

38

-2

35

4

7

-2

4

1

10

-1

44

-2

42

IE

13

0

34

10

25

0

16

4

1

-1

11

-13

47

10

41

4

EL

8

-3

28

2

35

2

22

-5

2

1

5

3

36

-1

57

-3 10

ES

7

2

22

2

32

3

26

7

1

0

12

-14

29

4

58

FR

6

0

28

5

48

-4

10

-3

1

1

7

1

34

5

58

-7

IT

7

2

32

1

29

-5

21

3

3

1

8

-2

39

3

50

-2

CY

5

-2

23

0

34

1

33

9

1

1

4

-9

28

-2

67

10 -3

LV

5

1

23

1

40

-2

22

-1

2

1

8

0

28

2

62

LT

10

0

39

0

32

3

11

0

2

1

6

-4

49

0

43

3

LU

8

2

24

0

45

8

9

-14

3

2

11

2

32

2

54

-6

HU

9

0

30

2

32

-4

14

-2

4

2

11

2

39

2

46

-6

MT

6

3

14

-6

42

5

15

-13

1

1

22

10

20

-3

57

-8

NL

3

0

22

5

54

-6

15

-4

0

0

6

5

25

5

69

-10

AT

6

-2

35

6

35

3

9

-2

4

1

11

-6

41

4

44

1

PL

8

2

30

4

35

-1

10

-6

2

1

15

0

38

6

45

-7

PT

12

2

35

-5

28

6

12

2

1

-2

12

-3

47

-3

40

8

RO

7

0

22

1

30

3

18

5

4

3

19

-12

29

1

48

8

SI

2

-1

12

-8

36

-6

38

10

1

0

11

5

14

-9

74

4

SK

8

3

31

10

38

-6

15

-6

1

-1

7

0

39

13

53

-12

FI

3

0

26

-1

54

0

12

0

2

1

3

0

29

-1

66

0

SE

1

0

21

8

59

7

17

-15

0

0

2

0

22

8

76

-8

UK

10

0

38

5

34

0

10

-2

0

-1

8

-2

48

5

44

-2

HR

9

24

36

23

2

6

33

59

T3



QE4a Quelles sont, à votre avis, les raisons pour faire du travail non déclaré ? Premièrement ? QE4a What are in your opinion the reasons for doing undeclared work? Firstly? QE4a Was sind Ihrer Meinung nach die Gründe für Schwarzarbeit? Erstens? La bureaucratie ou les La bureaucratie ou les formalités pour exercer une formalités pour exercer une activité économique mineure activité économique régulière ou occasionnelle sont trop sont trop compliquées compliquées Bureaucracy or red tape for a regular economic activity is too complicated

%

Manque de contrôle par les autorités

Bureaucracy or red tape for minor or occasional Lack of control by authorities economic activities is too complicated

Die Bürokratie bzw. der Die Bürokratie bzw. der Papierkrieg für geringfügige Papierkrieg für eine reguläre oder gelegentliche wirtschaftliche Tätigkeit ist wirtschaftliche Tätigkeiten ist zu kompliziert zu kompliziert Diff. Diff. EB EB EB EB 79.2 79.2 67.3 67.3

Mangel an Kontrollen durch die Behörden

EB 79.2

Diff. EB 67.3

EU 27

4

-4

5

5

12

0

BE

3

-2

3

3

14

2

BG

5

-4

3

3

16

-7

CZ

5

-4

5

5

14

-5

DK

6

1

7

7

12

1

DE

2

-6

5

5

13

6 -3

EE

3

-3

2

2

8

IE

5

-6

5

5

19

5

EL

5

1

2

2

28

5

ES

3

-2

2

2

16

-2

FR

4

-2

4

4

12

-1

IT

8

1

7

7

12

-2

CY

5

2

5

5

37

7

LV

4

-1

2

2

4

-3

LT

5

-7

5

5

9

-1

LU

7

1

10

10

11

-1

HU

3

-2

4

4

8

1

MT

5

3

4

4

25

4

NL

2

-7

7

7

12

-2

AT

3

-2

6

6

11

2 -1

PL

7

-2

3

3

5

PT

5

-3

3

3

16

1

RO

8

-7

5

5

12

-1

SI

4

0

3

3

11

1 -1

SK

4

-5

6

6

11

FI

10

-10

14

14

13

2

SE

4

-3

10

10

10

2

UK

2

-4

2

2

9

-2

HR

3

1

8

T4



QE4a Quelles sont, à votre avis, les raisons pour faire du travail non déclaré ? Premièrement ? QE4a What are in your opinion the reasons for doing undeclared work? Firstly? QE4a Was sind Ihrer Meinung nach die Gründe für Schwarzarbeit? Erstens?

%

Les sanctions sont trop faibles

Dans certains secteurs ou certaines régions, il n’y a pas de véritable alternative

Les salaires pour du travail déclaré sont trop bas

Sanctions are too weak

In certain sectors or regions there is no real alternative

Salaries in the regular businesses are too low

In einigen Bereichen oder Die Sanktionen sind zu schwach Regionen gibt es keine wirkliche Alternative Diff. Diff. EB EB EB EB 79.2 79.2 67.3 67.3

Die Löhne in regulären Anstellungen sind zu niedrig EB 79.2

Diff. EB 67.3

EU 27

6

1

6

-2

20

-6

BE

7

2

5

-1

19

-7

BG

6

1

12

1

16

-6

CZ

9

2

10

0

17

-3

DK

5

1

1

-1

10

-1

DE

3

0

5

-2

28

-4

EE

4

-1

5

-2

37

2

IE

6

-3

4

-4

16

3

EL

5

-2

7

2

9

-21

ES

7

0

8

-1

10

-9

FR

5

2

5

-1

31

-4

IT

6

0

9

-2

10

-3

CY

8

-2

4

2

15

-17

LV

5

3

6

3

37

-7

LT

4

1

4

1

17

-2

LU

3

-1

3

-3

21

-4

HU

7

-1

5

-2

13

0

MT

3

-3

2

0

17

-7

NL

4

-1

2

-1

16

-6

AT

6

0

11

-4

25

3

PL

4

0

9

-2

16

-14 -3

PT

6

1

5

0

14

RO

5

3

7

-1

19

-7

SI

4

-1

3

-1

19

-21

SK

5

2

14

-3

16

-9

FI

7

1

3

-1

18

-3

SE

5

1

4

1

13

-4

UK

13

4

2

-1

29

-8

HR

4

2

18

T5



QE4a Quelles sont, à votre avis, les raisons pour faire du travail non déclaré ? Premièrement ? QE4a What are in your opinion the reasons for doing undeclared work? Firstly? QE4a Was sind Ihrer Meinung nach die Gründe für Schwarzarbeit? Erstens?

L’état ne fait rien pour Personne n’achèterait les gens, pourquoi ces produits ou services devraient-ils payer des aux prix du marché impôts

Les impôts et\ ou les contributions à la sécurité sociale sont trop élevés

The State does not do Nobody would buy Lack of regular jobs on anything for the people, these goods or services the labour market so why should they pay at normal market prices taxes

Taxes and\ or social security contributions are too high

Niemand würde diese Waren oder Dienstleistungen zu normalen Marktpreisen kaufen

Die Steuern und/oder Sozialabgaben sind zu hoch

Le manque de travail déclaré sur le marché de l’emploi

Mangel an regulären Arbeitsplätzen auf dem Arbeitsmarkt

Der Staat tut nichts für die Menschen, warum sollen sie also Steuern zahlen

%

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EU 27

15

5

3

0

BE

11

6

3

0

2

0

13

-4

1

-1

24

BG

22

13

5

-7

-2

1

0

7

CZ

13

6

5

0

0

1

-1

6

-9

DK

8

7

DE

8

-6

1

0

12

-3

21

-18

1

-2

4

0

12

EE

10

-6

6

3

0

1

0

15

IE

18

-1

12

1

-2

1

0

5

-8

EL

10

-1

7

0

2

1

16

4

ES

29

21

4

2

1

-1

9

-1

FR

11

0

2

0

1

-1

13

-3

IT

16

-1

3

-1

1

0

20

3

CY

6

4

4

1

1

-1

7

-3

LV

9

6

11

1

1

0

15

-6

LT

12

7

7

-2

2

1

24

-6

LU

13

6

2

-1

2

-3

10

-9

HU

19

8

5

0

1

-1

21

-14

MT

5

0

1

0

1

-1

8

-20

NL

11

7

1

-1

4

-4

15

-8

AT

12

-5

2

0

5

-3

11

0

PL

29

18

5

1

2

2

12

-7

PT

17

8

5

-4

1

1

17

-4

RO

18

8

7

3

1

0

8

-2

SI

36

13

6

2

1

0

7

1

SK

22

6

5

2

1

0

8

-3

FI

9

2

1

-1

2

-2

12

-8

SE

10

0

1

0

6

-4

19

-13

UK

8

3

2

-1

1

0

10

-1

HR

43

5

1

7

T6



QE4a Quelles sont, à votre avis, les raisons pour faire du travail non déclaré ? Premièrement ? QE4a What are in your opinion the reasons for doing undeclared work? Firstly? QE4a Was sind Ihrer Meinung nach die Gründe für Schwarzarbeit? Erstens? Il est difficile de vivre avec les prestations sociales

Autres (SPONTANE)

Refus (SPONTANE)

NSP

It is difficult to live on social welfare benefits

Others (SPONATENOUS)


DK

Es ist schwierig, von Sozialleistungen zu leben

Sonstiges (SPONTAN)


WN

%

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EU 27

6

6

2

0

1

0

5

-1 0

BE

7

7

0

-3

1

1

2

BG

1

1

0

0

0

0

6

0

CZ

9

9

1

0

2

1

3

-1

DK

6

6

8

2

0

0

3

-2

DE

9

9

3

2

1

0

6

4

EE

3

3

2

0

2

0

5

-3

IE

13

13

0

-4

1

0

6

-11

EL

3

3

3

3

2

2

1

1

ES

4

4

2

-1

0

-1

5

-11

FR

6

6

2

0

1

1

3

-1

IT

2

2

1

-1

1

0

4

-3

CY

4

4

3

2

0

0

1

-4

LV

2

2

1

0

1

1

2

-1

LT

6

6

1

1

1

0

3

-4

LU

4

4

5

-2

2

2

7

1

HU

9

9

1

-1

1

0

3

-1

MT

7

7

4

2

1

1

17

10

NL

16

16

7

0

0

0

3

0

AT

4

4

2

1

1

0

1

-2

PL

3

3

1

0

1

1

3

-2

PT

4

4

1

0

1

-1

5

-3

RO

2

2

1

1

1

1

6

-5

SI

3

3

2

1

0

0

1

-1

SK

5

5

0

-1

1

1

2

0

FI

4

4

5

2

0

0

2

0

SE

2

2

13

10

0

-2

3

0

UK

10

10

3

0

1

0

8

-2

HR

5

1

1

1

T7



QE4b Et deuxièmement ? QE4b And secondly? QE4b Und zweitens? La bureaucratie ou les La bureaucratie ou les formalités pour exercer une formalités pour exercer une activité économique mineure activité économique régulière ou occasionnelle sont trop sont trop compliquées compliquées Bureaucracy or red tape for a regular economic activity is too complicated



Bureaucracy or red tape for minor or occasional Lack of control Sanctions are economic activities is too by authorities too weak complicated

Die Bürokratie bzw. der Die Bürokratie bzw. der Papierkrieg für geringfügige Papierkrieg für eine reguläre oder gelegentliche wirtschaftliche Tätigkeit ist wirtschaftliche Tätigkeiten ist zu kompliziert zu kompliziert %

EB 79.2

Diff. EB 67.3

EB 79.2

EU 27

3

-2

BE

3

-2

BG

2

CZ

Diff. EB 67.3

Mangel an Kontrollen durch die Behörden

Die Sanktionen sind zu schwach

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

4

9

-1

8

0

5

11

-2

9

0

-2

3

12

-1

10

-2

2

-2

3

9

-2

11

0

DK

5

-1

5

15

-2

11

-1

DE

3

-1

5

8

1

9

4

EE

3

-3

3

4

-5

3

-5

IE

3

-7

3

12

-2

11

-1

EL

2

-1

4

16

1

11

2

ES

2

0

2

12

1

9

0

FR

3

-2

4

9

0

8

-1

IT

6

1

6

10

-3

8

0

CY

3

0

3

20

2

22

8

LV

3

-2

3

3

-4

4

1

LT

5

-4

5

9

2

4

-1

LU

2

-4

9

7

-3

9

1

HU

2

-2

4

7

0

5

-3

MT

2

0

2

14

-3

10

-1

NL

3

-7

9

12

-4

8

-3

AT

2

-2

5

7

1

6

1

PL

2

-7

3

6

0

5

2

PT

3

-3

3

7

-2

7

-1

RO

4

-2

5

7

0

6

0

SI

3

0

3

8

0

5

-3

SK

2

-3

5

7

0

6

0

FI

6

-4

9

11

0

8

-1

SE

6

-4

8

9

-2

9

1

UK

3

-3

3

10

-1

10

-5

HR

3

3

8

5

T8



QE4b Et deuxièmement ? QE4b And secondly? QE4b Und zweitens?

%





The State does not do Lack of regular jobs on anything for the people, the labour market so why should they pay taxes

In einigen Bereichen oder Regionen gibt es keine wirkliche Alternative

Die Löhne in regulären Anstellungen sind zu niedrig

Mangel an regulären Arbeitsplätzen auf dem Arbeitsmarkt

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

Le manque de travail déclaré sur le marché de l’emploi

L’état ne fait rien pour les gens, pourquoi devraient-ils payer des impôts

Der Staat tut nichts für die Menschen, warum sollen sie also Steuern zahlen

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EU 27

8

-1

15

-1

15

0

6

-1

BE

7

-1

15

-4

13

4

4

-1

BG

13

4

17

-1

17

3

10

-7

CZ

10

-1

16

-1

15

1

8

0

DK

2

-4

8

-2

7

4

1

-2

DE

7

0

18

-1

12

-10

2

-4

EE

5

-2

19

-1

17

12

8

0

IE

10

-1

14

1

20

12

4

-1

EL

8

2

10

-4

9

-5

8

-6

ES

10

1

13

-2

16

3

6

2

FR

5

-1

15

-3

15

2

6

0

IT

12

-4

13

2

17

-1

8

2

CY

3

0

11

-4

8

3

9

-2

LV

4

0

23

2

18

11

12

-7 -2

LT

5

1

13

-2

14

7

11

LU

7

2

10

-5

10

0

4

-1

HU

6

-5

19

1

15

3

8

-1

MT

5

3

13

-5

7

1

3

0

NL

5

-1

12

0

11

5

2

-1

AT

12

0

18

-1

14

-4

3

-3

PL

12

3

18

-2

19

1

9

-1

PT

7

-1

14

-2

16

1

9

-2

RO

7

-5

16

-2

23

7

12

1

SI

5

-1

21

-2

24

0

8

1

SK

11

-2

19

-3

20

0

7

0

FI

4

-2

13

-3

13

0

3

0

SE

4

0

12

1

13

1

1

-2

UK

4

-2

15

1

13

4

2

-4

HR

5

23

19

11

T9



QE4b Et deuxièmement ? QE4b And secondly? QE4b Und zweitens? Les impôts et\ ou les Personne n’achèterait ces produits contributions à la sécurité sociale ou services aux prix du marché sont trop élevés

Il est difficile de vivre avec les prestations sociales

Nobody would buy these goods or services at normal market prices



Niemand würde diese Waren oder Dienstleistungen zu normalen Marktpreisen kaufen


Es ist schwierig, von Sozialleistungen zu leben

%

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EU 27

3

-2

13

-4

9

BE

3

0

16

-7

12

BG

2

0

8

0

5

CZ

3

-2

11

-4

10

DK

12

-2

14

2

8

DE

5

-3

15

-3

10

EE

4

1

21

-2

6

EB 79.2

IE

3

1

6

-10

10

EL

7

2

17

-2

5

ES

2

-3

11

-2

9

FR

3

-1

13

-4

11

IT

1

-1

14

-3

4

CY

2

0

8

-12

6

LV

2

0

19

-9

4

LT

3

1

19

-11

7

LU

4

-4

10

-7

6

HU

5

1

17

-5

10

MT

4

1

13

-12

9

NL

5

-6

10

-5

13

AT

7

-3

15

-2

7

PL

1

-2

13

-6

9

PT

3

0

20

2

6

RO

2

-1

12

-4

4

SI

3

0

9

-3

8

SK

2

-1

12

-3

8

FI

3

-4

14

-4

8

SE

9

-2

14

-6

2

UK

2

-1

11

-4

11

HR

2

7

Diff. EB 67.3

11

T10



QE4b Et deuxièmement ? QE4b And secondly? QE4b Und zweitens?

Autres (SPONTANE)

Refus (SPONTANE)

NSP



DK

Sonstiges (SPONTAN) Verweigert (SPONTAN) %

EB 79.2

Diff. EB 67.3

EB 79.2

WN

Diff. EB 67.3

EB 79.2

Diff. EB 67.3 -2

EU 27

3

1

0

0

4

BE

0

-3

0

0

2

-1

BG

0

0

0

0

1

-2

CZ

1

1

0

0

1

-3

DK

3

-5

0

-1

9

1

DE

3

2

0

0

3

0

EE

1

-1

1

0

5

-3

IE

0

-3

0

0

4

-2

EL

2

2

0

0

1

0

ES

3

-2

1

1

4

-10

FR

2

0

0

0

6

-5

IT

1

-1

0

0

0

-2

CY

3

2

0

0

2

-6

LV

1

1

0

0

4

0

LT

2

1

0

-1

3

-3

LU

9

4

0

0

13

2

HU

1

0

0

0

1

-3

MT

2

0

0

0

16

5

NL

5

2

0

-1

5

-1

AT

2

1

0

0

2

0

PL

1

0

0

0

2

0

PT

1

0

0

0

4

-1

RO

0

-1

0

-1

2

-1

SI

3

1

0

-1

0

-3

SK

0

-1

0

0

1

0

FI

4

2

1

1

3

-2

SE

10

7

0

0

3

-4

UK

5

2

1

1

10

-2

HR

2

0

1

T11



QE4T - Raisons pour faire du travail non déclaré - TOTAL QE4T - Reasons for doing undeclared work - TOTAL QE4T - Raisons pour faire du travail non déclaré - TOTAL La bureaucratie ou les formalités pour exercer une activité économique régulière sont trop compliquées

La bureaucratie ou les formalités pour exercer une activité économique mineure ou occasionnelle sont trop compliquées


Bureaucracy or red tape for a regular economic activity is too complicated

Bureaucracy or red tape for minor or occasional economic activities is too complicated

Lack of control by authorities

Die Bürokratie bzw. der Papierkrieg für eine reguläre wirtschaftliche Tätigkeit ist zu kompliziert %

EB 79.2

Diff. EB 67.3

Die Bürokratie bzw. der Papierkrieg für geringfügige Mangel an Kontrollen durch die oder gelegentliche Behörden wirtschaftliche Tätigkeiten ist zu kompliziert Diff. Diff. EB EB EB EB 79.2 79.2 67.3 67.3

EU 27

7

-5

9

9

21

0

BE

6

-3

8

8

25

0

BG

7

-5

5

5

27

-8

CZ

7

-6

9

9

23

-6

DK

11

1

12

12

27

0

DE

4

-7

10

10

20

7

EE

6

-6

5

5

11

-8

IE

9

-10

8

8

30

4

EL

7

0

6

6

44

6

ES

4

-3

5

5

28

1

FR

7

-3

7

7

21

-1 -5

IT

13

2

13

13

21

CY

8

2

8

8

56

9

LV

6

-4

5

5

7

-6

LT

10

-11

10

10

17

0 -4

LU

8

-4

18

18

18

HU

4

-4

8

8

15

1

MT

7

2

5

5

37

0

NL

4

-15

15

15

24

-5

AT

5

-3

11

11

18

4

PL

8

-10

6

6

11

-1

PT

7

-7

6

6

23

0

RO

13

-7

10

10

18

-2

SI

7

0

7

7

19

1

SK

6

-8

10

10

18

-2

FI

16

-14

24

24

23

1

SE

9

-8

18

18

18

0

UK

5

-7

5

5

18

-3

HR

5

4

16

T12



QE4T - Raisons pour faire du travail non déclaré - TOTAL QE4T - Reasons for doing undeclared work - TOTAL QE4T - Raisons pour faire du travail non déclaré - TOTAL

%




Sanctions are too weak



Die Sanktionen sind zu schwach

In einigen Bereichen oder Regionen gibt es keine wirkliche Alternative

Die Löhne in regulären Anstellungen sind zu niedrig

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EU 27

14

1

13

-3

35

-6

BE

16

2

11

-3

34

-10

BG

16

-1

23

4

32

-7

CZ

19

1

20

0

32

-5

DK

15

-1

3

-4

17

-4

DE

11

2

11

-3

45

-5

EE

7

-5

10

-3

55

2

IE

17

-2

13

-4

28

5

EL

16

0

15

4

19

-25

ES

15

1

17

1

23

-9

FR

13

1

9

-3

46

-6

IT

14

0

21

-5

22

-1

CY

29

5

7

3

26

-20

LV

8

3

10

3

60

-5

LT

8

0

8

1

29

-4 -8

LU

11

-1

9

-1

31

HU

12

-4

10

-7

31

1

MT

11

-5

6

2

28

-12

NL

11

-5

7

-2

28

-5

AT

12

2

23

-3

43

3

PL

8

2

20

0

33

-16

PT

13

2

11

-1

27

-5

RO

10

2

14

-5

33

-9

SI

9

-5

8

-1

40

-22

SK

10

1

24

-6

35

-12

FI

15

1

6

-4

31

-6

SE

14

2

7

0

24

-4

UK

22

-1

6

-2

43

-7

HR

8

7

41

T13



QE4T - Raisons pour faire du travail non déclaré - TOTAL QE4T - Reasons for doing undeclared work - TOTAL QE4T - Raisons pour faire du travail non déclaré - TOTAL L’état ne fait rien Personne n’achèterait Les impôts et\ ou les Le manque de travail pour les gens, ces produits ou contributions à la déclaré sur le marché pourquoi devraient- services aux prix du sécurité sociale sont de l’emploi ils payer des impôts marché trop élevés

Lack of regular jobs on the labour market

The State does not do anything for the people, so why should they pay taxes

Der Staat tut nichts Mangel an regulären für die Menschen, Arbeitsplätzen auf warum sollen sie also dem Arbeitsmarkt Steuern zahlen

Nobody would buy these goods or services at normal market prices


Niemand würde diese Waren oder Die Steuern und/oder Sozialabgaben sind Dienstleistungen zu zu hoch normalen Marktpreisen kaufen

%

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EU 27

29

5

8

-2

5

-2

26

-6 -13

BE

23

10

6

-2

4

-1

40

BG

38

15

15

-8

3

1

14

0

CZ

28

8

13

1

4

-3

16

-13

DK

14

11

3

-1

23

-5

35

-15

DE

19

-16

3

-6

8

-3

27

-9

EE

26

17

11

0

4

0

34

-3

IE

36

23

5

-2

3

0

11

-15

EL

19

-7

15

-6

9

3

33

2

ES

45

26

10

4

3

-3

19

-2

FR

26

2

7

-1

5

0

25

-8

IT

32

-1

11

1

2

-1

33

0

CY

15

8

13

0

3

0

14

-15

LV

26

16

23

-5

3

1

33

-15

LT

26

15

17

-4

5

2

42

-15

LU

22

6

6

-2

6

-6

18

-16

HU

33

11

13

0

6

0

37

-20

MT

11

1

3

-1

4

0

19

-32

NL

22

12

3

-2

10

-9

24

-13

AT

26

-8

5

-4

11

-6

26

0

PL

48

20

14

1

3

1

24

-13

PT

32

10

14

-5

3

0

36

-1

RO

39

15

18

4

3

-1

20

-4

SI

60

13

14

3

3

0

16

-2

SK

42

6

11

1

4

0

19

-6

FI

21

1

4

0

5

-6

26

-12

SE

23

2

2

-2

15

-5

32

-19

UK

20

7

4

-4

3

-1

20

-4

HR

61

16

3

14

T14



QE4T - Raisons pour faire du travail non déclaré - TOTAL QE4T - Reasons for doing undeclared work - TOTAL QE4T - Raisons pour faire du travail non déclaré - TOTAL

%


Autres (SPONTANE)

Refus (SPONTANE)

NSP




DK

Sonstiges (SPONTAN)


WN

Es ist schwierig, von Sozialleistungen zu leben Diff. EB EB 79.2 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EU 27

14

14

4

1

1

0

4

-2 0

BE

18

18

0

-6

1

1

2

BG

6

6

0

0

0

0

6

0

CZ

18

18

1

0

2

1

3

-1

DK

14

14

11

0

0

-1

3

-2

DE

18

18

5

4

1

0

6

4

EE

9

9

3

-1

2

0

5

-3

IE

22

22

0

-5

1

-1

6

-11

EL

8

8

5

5

2

2

1

1

ES

13

13

4

-2

1

0

5

-11

FR

17

17

3

-1

1

1

3

-1

IT

6

6

1

-2

1

0

4

-2

CY

10

10

6

4

0

0

1

-4

LV

6

6

2

0

1

1

2

-1

LT

13

13

3

2

1

0

3

-4

LU

9

9

11

0

2

2

7

1

HU

18

18

2

-1

1

-1

3

-1

MT

14

14

6

2

1

1

17

10

NL

29

29

10

1

0

-1

4

1

AT

11

11

3

1

1

0

1

-3

PL

11

11

2

0

1

1

3

-2

PT

9

9

2

0

1

-2

5

-3

RO

5

5

1

0

1

0

6

-5

SI

10

10

4

1

0

-1

0

-2

SK

13

13

0

-1

1

1

2

0

FI

12

12

7

3

1

0

2

0

SE

4

4

21

15

0

-2

3

0

UK

20

20

6

2

2

1

8

-2

HR

16

3

1

1

T15



QE5 Avez-vous acquis, au cours des 12 derniers mois, un produit ou un service pour lequel vous avez une bonne raison de croire qu’il comprenait du travail non déclaré (p.ex. car il n’y avait pas de facture ou de reçu de TVA) ? QE5 Have you in the last 12 months paid for any goods or services of which you had a good reason to assume that they included undeclared work (e.g. because there was no invoice or VAT receipt)? QE5 Haben Sie in den letzten 12 Monaten für irgendwelche Waren oder Dienstleistungen bezahlt, bei denen Sie Grund zu der Annahme hatten, dass Schwarzarbeit im Spiel war (z. B. weil es keine Rechnung gab oder keine Umsatzsteuer ausgewiesen wurde)?

Oui

Non

Refus (SPONTANE)

NSP

Yes

No


DK

Ja

Nein


WN

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

11

0

84

4

2

1

3

-4

15

-3

83

4

1

1

1

-2

BG

16

3

75

8

2

1

7

-11

CZ

19

4

78

1

2

-1

1

-4

DK

23

-4

77

6

0

0

0

-2

DE

7

1

87

-1

3

2

3

-2

EE

12

-1

82

5

4

1

2

-5 -10

%

EB 79.2

EU 27

BE

IE

10

2

84

8

3

0

3

EL

30

13

66

-16

3

3

1

0

ES

8

2

88

0

2

1

2

-3

FR

9

-1

89

2

0

0

2

-1

IT

12

0

78

14

5

1

5

-15

CY

16

14

82

-13

1

1

1

-1

LV

28

4

68

-1

3

2

1

-5

LT

14

2

81

-1

2

1

3

-3

LU

14

2

84

0

1

1

1

-1

HU

11

-1

79

1

7

3

3

-3

MT

23

5

72

-5

1

0

4

-1

NL

29

-3

68

6

1

1

2

-1

AT

14

2

77

-4

7

4

2

-8

PL

5

-3

90

6

1

0

4

-3

PT

10

3

84

2

2

0

4

-5

RO

10

-1

76

12

3

1

11

-12

SI

22

5

72

-7

3

2

3

0

SK

17

2

78

0

2

1

3

-3

FI

11

0

86

1

3

2

0

-3

SE

16

-7

84

9

0

0

0

-2

UK

8

-1

91

3

0

-1

1

-1

HR

17

76

3

4

T16



QE6 Parmi les suivants, quels sont les biens ou services pour lesquels vous avez payé au cours des 12 derniers mois et pour lesquels vous avez une bonne raison de croire qu’ils comprenaient du travail non déclaré, c’est-à-dire que le revenu n’était pas complètement communiqué aux institutions fiscales ou de sécurité sociale ? (PLUSIEURS REPONSES POSSIBLES) QE6 Which of the following goods or services have you paid for during the last 12 months, where you had a good reason to believe that they included undeclared work, i.e. that the income was not completely reported to tax or social security institutions? (MULTIPLE ANSWERS POSSIBLE) QE6 Für welche der folgenden Waren oder Dienstleistungen haben Sie in den letzten 12 Monaten bezahlt, bei denen Sie Grund zu der Annahme hatten, dass Schwarzarbeit im Spiel war, d. h. dass das Einkommen den Steuerbehörden oder der Sozialversicherung nicht vollständig gemeldet wurde? (MEHRFACHNENNUNGEN MÖGLICH)

Du babysitting chez vous

Du babysitting en dehors de chez vous

Des services de santé

Le nettoyage de votre domicile

Babysitting at your home

Babysitting outside of your home

Healthcare services

Cleaning your home

Babysitten bei Ihnen zu Hause

Babysitten außerhalb Ihres Zuhauses

Dienstleistungen im Gesundheitswesen bzw. der Gesundheitspflege

Reinigung/Putzen Ihres Zuhauses

%

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EU 27

5

2

8

15 10

BE

8

0

2

BG

6

2

18

1

CZ

5

0

6

6

DK

5

1

2

21

DE

3

0

2

15

EE

2

1

3

3

IE

20

10

2

13

EL

0

0

16

12

ES

8

1

5

11

FR

9

3

2

12

IT

3

2

26

21

CY

6

3

34

35

LV

3

3

12

1

LT

1

1

14

3

LU

19

5

3

45

HU

1

0

12

4

MT

0

0

26

5

NL

9

3

1

31

AT

7

1

6

30

PL

3

1

0

3

PT

5

1

5

14

RO

2

0

14

15 4

SI

2

0

2

SK

0

0

10

2

FI

3

0

3

9

SE

3

0

1

12

UK

5

3

2

13

HR

3

1

6

12

T17



QE6 Parmi les suivants, quels sont les biens ou services pour lesquels vous avez payé au cours des 12 derniers mois et pour lesquels vous avez une bonne raison de croire qu’ils comprenaient du travail non déclaré, c’est-à-dire que le revenu n’était pas complètement communiqué aux institutions fiscales ou de sécurité sociale ? (PLUSIEURS REPONSES POSSIBLES) QE6 Which of the following goods or services have you paid for during the last 12 months, where you had a good reason to believe that they included undeclared work, i.e. that the income was not completely reported to tax or social security institutions? (MULTIPLE ANSWERS POSSIBLE) QE6 Für welche der folgenden Waren oder Dienstleistungen haben Sie in den letzten 12 Monaten bezahlt, bei denen Sie Grund zu der Annahme hatten, dass Schwarzarbeit im Spiel war, d. h. dass das Einkommen den Steuerbehörden oder der Sozialversicherung nicht vollständig gemeldet wurde? (MEHRFACHNENNUNGEN MÖGLICH) Le repassage de vêtements

La réparation ou la rénovation de votre habitat

Du jardinage

Des cours particuliers

Ironing clothes

Repairs or renovations of your home

Gardening

Tutoring

Bügeln von Wäsche

Reparaturen oder Renovierungsarbeiten an Ihrem Zuhause

Gartenarbeit

Nachhilfe

%

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EU 27

3

29

10

3

BE

3

34

12

6

BG

0

33

5

7

CZ

1

45

9

8

DK

1

25

14

0

DE

2

25

6

3

EE

1

22

5

2

IE

2

37

21

2

EL

2

25

3

3

ES

0

33

2

9

FR

4

22

11

2

IT

3

28

11

1

CY

12

25

3

8

LV

1

14

6

4

LT

0

13

3

8

LU

14

28

16

11

HU

9

27

7

5

MT

1

24

0

14

NL

3

25

12

2

AT

17

43

16

8 6

PL

0

25

9

PT

7

22

5

3

RO

3

29

22

4

SI

1

23

6

2

SK

0

53

9

7

FI

2

22

5

0

SE

1

23

4

0

UK

6

42

23

1

HR

1

30

5

7

T18



QE6 Parmi les suivants, quels sont les biens ou services pour lesquels vous avez payé au cours des 12 derniers mois et pour lesquels vous avez une bonne raison de croire qu’ils comprenaient du travail non déclaré, c’est-à-dire que le revenu n’était pas complètement communiqué aux institutions fiscales ou de sécurité sociale ? (PLUSIEURS REPONSES POSSIBLES) QE6 Which of the following goods or services have you paid for during the last 12 months, where you had a good reason to believe that they included undeclared work, i.e. that the income was not completely reported to tax or social security institutions? (MULTIPLE ANSWERS POSSIBLE) QE6 Für welche der folgenden Waren oder Dienstleistungen haben Sie in den letzten 12 Monaten bezahlt, bei denen Sie Grund zu der Annahme hatten, dass Schwarzarbeit im Spiel war, d. h. dass das Einkommen den Steuerbehörden oder der Sozialversicherung nicht vollständig gemeldet wurde? (MEHRFACHNENNUNGEN MÖGLICH)

De l’aide pour un déménagement

De l’aide à un proche âgé De l’aide administrative ou informatique ou dépendant

Des réparations de voitures

Help moving house

Assistance for a dependant or elderly relative

Administrative or IT assistance

Car repairs

Umzugshilfe

Unterstützung für einen pflegebedürftigen oder älteren Angehörigen

Administrative oder ITUnterstützung

Autoreparatur

%

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EU 27

3

3

3

22 19

BE

5

2

4

BG

1

3

0

27

CZ

8

5

13

39

DK

1

1

5

23

DE

3

1

3

27

EE

3

0

8

35

IE

1

3

2

20

EL

2

1

0

13

ES

3

1

6

27

FR

6

4

2

24

IT

1

5

4

24

CY

4

1

0

22

LV

5

2

6

25

LT

0

2

3

28

LU

9

7

3

15

HU

4

4

3

20

MT

1

0

4

18

NL

4

3

4

13

AT

7

6

4

28

PL

9

2

0

13

PT

4

1

3

15

RO

2

3

2

16

SI

3

4

5

38

SK

5

2

5

39

FI

5

2

0

21

SE

6

6

1

16

UK

1

1

2

16

HR

5

2

6

21

T19



QE6 Parmi les suivants, quels sont les biens ou services pour lesquels vous avez payé au cours des 12 derniers mois et pour lesquels vous avez une bonne raison de croire qu’ils comprenaient du travail non déclaré, c’est-à-dire que le revenu n’était pas complètement communiqué aux institutions fiscales ou de sécurité sociale ? (PLUSIEURS REPONSES POSSIBLES) QE6 Which of the following goods or services have you paid for during the last 12 months, where you had a good reason to believe that they included undeclared work, i.e. that the income was not completely reported to tax or social security institutions? (MULTIPLE ANSWERS POSSIBLE) QE6 Für welche der folgenden Waren oder Dienstleistungen haben Sie in den letzten 12 Monaten bezahlt, bei denen Sie Grund zu der Annahme hatten, dass Schwarzarbeit im Spiel war, d. h. dass das Einkommen den Steuerbehörden oder der Sozialversicherung nicht vollständig gemeldet wurde? (MEHRFACHNENNUNGEN MÖGLICH) Acheter de la nourriture (p. ex. des produits de la ferme)

Acheter d’autres biens

Acheter d’autres services

Refus (SPONTANE)

NSP

Buying food (e.g. farm produce)

Buying other goods

Buying other services


DK

Lebensmittel (z. B. landwirtschaftliche Erzeugnisse)

Andere Waren

Andere Dienstleistungen


WN

%

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EU 27

12

15

19

2

1

BE

15

15

17

4

2

BG

41

26

7

1

4

CZ

12

14

21

4

2

DK

17

15

22

1

4

DE

7

5

38

2

1

EE

27

19

31

1

1

IE

5

7

8

3

4

EL

22

47

22

3

0

ES

7

7

9

3

1

FR

7

11

13

2

3

IT

15

17

15

2

1

CY

11

20

24

1

0

LV

36

16

14

6

1

LT

19

32

30

3

1

LU

11

12

16

2

0

HU

33

9

11

6

2

MT

16

25

35

1

1

NL

6

6

21

1

2

AT

16

7

21

1

0

PL

7

48

17

2

1

PT

25

39

26

8

2

RO

15

12

8

3

4 2

SI

24

21

26

5

SK

16

21

27

2

1

FI

5

11

38

2

0

SE

13

20

31

0

0

UK

4

6

14

0

0

HR

27

25

21

3

2

T20



QE7a Et pourriez-vous m’indiquer approximativement combien d’argent vous avez dépensé au cours des 12 derniers mois pour tous ces produits ou services provenant d'un travail non déclaré ? QE7a And approximately how much have you spent on all these undeclared goods and services in the last 12 months? QE7a Und wie viel haben Sie in den letzten 12 Monaten ungefähr für alle diese Waren und Dienstleistungen, bei denen Schwarzarbeit im Spiel war, insgesamt ausgegeben?

1-50 euros

51-200 euros 201-500 euros

500+ euros

Ne se souvient pas

Refus

NSP

1-50 euros

51-200 euros 201-500 euros

500+ euros

Don't remember

Refusal

DK

1-50 euros

51-200 euros 201-500 euros

500+ euros

Kann mich nicht erinnern

Verweigert

WN

EB 79.2

EB 79.2

EB 79.2

EB 79.2

%

EB 79.2

EB 79.2

EB 79.2

EU 27

12

25

17

19

9

5

13

BE

6

23

18

29

6

7

11

BG

17

20

10

5

14

7

27 15

CZ

17

29

13

13

5

9

DK

6

27

16

36

6

5

4

DE

17

35

14

15

6

4

10

EE

23

30

17

10

7

4

8

IE

8

31

18

24

5

13

2

EL

11

23

17

19

19

3

8

ES

14

19

20

23

4

4

15

FR

13

32

13

15

7

7

12

IT

1

18

20

22

17

5

17

CY

15

15

13

27

15

1

13

LV

30

28

15

7

10

4

7 18

LT

15

27

19

11

8

3

LU

13

9

20

36

5

3

14

HU

24

34

3

2

7

6

24

MT

8

20

10

11

10

2

39

NL

13

21

17

33

8

2

7

AT

5

17

29

19

11

13

6

PL

15

24

13

9

13

10

17

PT

10

10

7

8

8

8

48

RO

18

9

13

2

16

9

33

SI

22

29

17

9

10

4

9

SK

15

24

10

12

6

10

23

FI

25

29

20

16

4

0

5

SE

8

32

22

27

1

0

9

UK

14

29

22

25

5

0

4

HR

16

26

16

14

7

5

15

T21



QE7b En pensant uniquement au service non déclaré que vous achetez le plus fréquemment, combien ce service vous coûte-t-il approximativement de l’heure ? QE7b When considering only the undeclared service which you buy most frequently, how much does this service cost you approximately per hour? QE7b Wenn Sie nur an die schwarz erbrachte Dienstleistung denken, die Sie am häufigsten kaufen, wie viel kostet diese ungefähr pro Stunde?

1-5 euros

6-10 euros

11-15 euros

16-20 euros

20+ euros

N'achète jamais de services non déclarés

Ne se souvient pas

Refus

NSP

1-5 euros

6-10 euros

11-15 euros

16-20 euros

20+ euros

Never buy undeclared services

Don't remember

Refusal

DK

1-5 euros

6-10 euros

11-15 euros

16-20 euros

20+ euros

Verweigert

WN

%

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EU 27

7

17

8

5

12

3

8

5

34

Kauft nie schwarz Kann mich erbrachten nicht Dienstleistungen erinnern

BE

3

26

9

9

17

0

6

6

23

BG

8

6

0

0

5

1

7

5

68

CZ

25

21

5

5

0

0

9

5

30

DK

4

4

21

20

23

3

4

4

17

DE

10

30

8

8

14

4

9

3

14

EE

17

19

7

8

12

0

6

7

23

IE

3

22

14

7

20

2

15

14

3

EL

7

6

4

4

5

11

9

3

53

ES

2

17

6

2

16

11

4

1

40

FR

3

25

9

3

11

3

9

6

31

IT

2

16

5

3

11

2

8

9

45

CY

14

1

0

1

4

0

13

3

64

LV

24

10

2

3

5

7

8

5

36

LT

8

12

11

1

7

0

6

6

48

LU

3

11

37

6

4

0

5

5

29

HU

16

9

4

3

1

0

5

6

57

MT

5

10

3

0

8

3

12

5

55

NL

8

21

19

10

17

0

5

1

19

AT

2

42

21

5

8

4

4

10

6

PL

17

3

2

0

0

10

23

8

38

PT

9

4

0

3

3

0

3

7

70

RO

14

0

0

0

2

0

15

11

57 36

SI

13

17

3

5

11

1

8

6

SK

19

8

1

3

3

3

6

5

51

FI

5

7

9

15

41

3

4

3

13

SE

3

3

15

12

29

8

4

1

25

UK

4

17

13

1

21

0

13

3

28

HR

25

10

10

2

10

4

5

7

28

T22



QE8 Parmi les suivants, pourriez-vous m’indiquer à qui vous avez acheté ces biens ou services. (PLUSIEURS REPONSES POSSIBLES) QE8 Among the following, could you please indicate from whom did you buy these goods or services? (MULTIPLE ANSWERS POSSIBLE) QE8 Bitte sagen Sie mir, von wem auf der folgenden Liste Sie diese Waren oder Dienstleistungen erworben haben. (MEHRFACHNENNUNGEN MÖGLICH) Des amis, des collègues ou des connaissances

Des membres de la famille

Des voisins

Des fournisseurs de soins de santé

Friends, colleagues or acquaintances

Relatives

Neighbours

Healthcare providers

Freunde, Kollegen oder Bekannte

Verwandte

Nachbarn

Dienstleister aus dem Gesundheitswesen bzw. der Gesundheitspflege

%

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EU 27

42

9

9

7

BE

37

10

7

3

BG

20

0

8

8

CZ

56

13

10

3

DK

50

11

4

2

DE

55

10

6

2

EE

43

6

5

2

IE

49

8

20

2 19

EL

21

6

5

ES

36

6

6

2

FR

56

10

10

2

IT

32

8

12

23

CY

44

8

8

25

LV

26

6

8

10

LT

24

5

10

11

LU

53

16

13

2

HU

30

6

9

11

MT

16

2

0

26

NL

49

11

9

1

AT

60

26

27

5

PL

28

7

12

1

PT

35

9

13

2

RO

41

5

20

8

SI

59

15

22

1

SK

55

21

18

9

FI

40

8

6

3

SE

32

5

4

0

UK

50

10

4

2

HR

56

11

8

4

T23



QE8 Parmi les suivants, pourriez-vous m’indiquer à qui vous avez acheté ces biens ou services. (PLUSIEURS REPONSES POSSIBLES) QE8 Among the following, could you please indicate from whom did you buy these goods or services? (MULTIPLE ANSWERS POSSIBLE) QE8 Bitte sagen Sie mir, von wem auf der folgenden Liste Sie diese Waren oder Dienstleistungen erworben haben. (MEHRFACHNENNUNGEN MÖGLICH) D’autres personnes ou ménages privés

Des sociétés ou entreprises

Autre (SPONTANE)

Refus (SPONTANE)

NSP

Other private persons or households

Firms or businesses

Other (SPONTANEOUS)


DK

Andere Privatpersonen oder Haushalte

Firmen oder Unternehmen

Sonstiges (SPONTAN)


WN

%

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EU 27

28

24

4

3

1

BE

28

27

7

5

4

BG

49

39

2

2

1

CZ

34

15

3

5

1

DK

34

28

2

3

1

DE

26

20

1

2

0

EE

35

34

1

5

1

IE

18

9

9

7

0

EL

45

43

2

3

0

ES

24

32

1

0

0

FR

14

16

1

4

2

IT

25

26

9

5

1 0

CY

42

22

5

1

LV

42

31

2

7

1

LT

58

14

8

1

1

LU

34

14

7

3

0 5

HU

34

31

5

12

MT

44

33

15

2

0

NL

29

10

4

2

2

AT

29

11

1

4

0

PL

39

20

3

2

7

PT

27

30

12

13

2

RO

34

10

5

3

2

SI

19

23

3

5

1

SK

40

17

0

5

0

FI

21

43

1

3

2

SE

25

41

5

1

0

UK

16

27

7

0

0

HR

29

10

7

8

0

T24



QE9 Parmi la liste suivante, qu’est-ce qui vous l’a fait acheter non déclaré au lieu de l’acheter sur le marché officiel ? (PLUSIEURS REPONSES POSSIBLES) QE9 From the following, what made you buy it undeclared instead of buying it on the regular market? (MULTIPLE ANSWERS POSSIBLE) QE9 Was auf der folgenden Liste hat Sie veranlasst, die Ware oder Dienstleistung aus Schwarzarbeit zu erwerben, anstatt sie auf dem regulären Markt zu kaufen? (MEHRFACHNENNUNGEN MÖGLICH)

Prix plus bas

Service plus rapide

Meilleure qualité

Afin d’aider quelqu’un qui a besoin d’argent

Lower price

Faster service

Better quality

In order to help someone who is in need of money

Geringerer Preis

Schnellerer Service

Bessere Qualität

Um jemandem zu helfen, der Geld braucht

%

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EU 27

60

-6

20

-1

11

3

20

9

BE

64

8

22

1

10

5

15

3

BG

49

10

35

15

29

18

6

4

CZ

68

-3

37

7

25

14

10

2

DK

70

-2

17

-13

13

1

14

1

DE

56

-19

23

-8

7

0

29

15

EE

63

13

28

-15

18

2

12

4

IE

50

-11

20

-16

14

8

23

11

EL

74

16

13

1

7

0

12

6

ES

59

5

15

-7

7

7

28

17

FR

59

-8

18

0

7

-1

22

4

IT

63

-5

14

-2

8

1

23

7

CY

53

19

44

44

13

13

22

5

LV

70

3

22

4

28

10

15

12

LT

68

-5

27

0

17

1

10

6

LU

53

5

30

13

10

2

31

11

HU

61

2

26

8

21

10

18

9

MT

38

-6

20

-2

3

-9

2

-1

NL

61

4

13

-2

11

2

17

7

AT

76

4

47

9

17

2

37

19

PL

75

-13

13

-2

17

8

13

8

PT

62

-8

15

3

9

4

24

14

RO

41

-25

21

-5

19

-5

22

10

SI

64

-8

23

-7

26

11

22

16

SK

78

3

44

15

22

13

18

11

FI

53

6

21

-7

10

1

8

-4

SE

45

-15

26

-2

10

4

8

2

UK

45

-19

18

6

6

1

16

8

HR

68

25

19

34

T25



QE9 Parmi la liste suivante, qu’est-ce qui vous l’a fait acheter non déclaré au lieu de l’acheter sur le marché officiel ? (PLUSIEURS REPONSES POSSIBLES) QE9 From the following, what made you buy it undeclared instead of buying it on the regular market? (MULTIPLE ANSWERS POSSIBLE) QE9 Was auf der folgenden Liste hat Sie veranlasst, die Ware oder Dienstleistung aus Schwarzarbeit zu erwerben, anstatt sie auf dem regulären Markt zu kaufen? (MEHRFACHNENNUNGEN MÖGLICH)

%

C’était un service entre amis, membres de la famille ou collègues

Le produit ou service n’est pas ou presque pas disponible sur le marché officiel

It was a favour amongst friends, relatives or colleagues

The goods or service is not or hardly available on the regular market

Other (SPONTANEOUS)


DK

Es war eine Gefälligkeit unter Freunden, Verwandten oder Kollegen

Die Ware oder Dienstleistung ist nicht oder nur schwer auf dem regulären Markt erhältlich

Sonstiges (SPONTAN)


WN

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

NSP

Autre (SPONTANE) Refus (SPONTANE)

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EU 27

22

8

10

0

9

3

2

0

2

-1

BE

21

-2

7

-4

13

5

1

-1

3

-2

BG

14

9

15

7

8

-3

1

-3

3

2 1

CZ

24

0

4

-7

3

-1

3

0

1

DK

25

3

10

-3

7

1

1

1

2

1

DE

42

19

11

5

7

7

1

1

1

-1

EE

22

6

11

-5

2

-2

2

1

3

0

IE

22

12

9

-7

3

-4

6

6

2

-1

EL

10

2

11

-3

12

0

1

-1

1

1

ES

14

5

3

-11

17

10

0

-9

0

-11

FR

32

13

10

1

7

0

1

-1

2

0

IT

15

6

5

-8

14

8

5

4

0

-1

CY

26

6

1

1

13

0

1

1

4

-12

LV

16

7

14

0

2

-2

1

0

3

-1

LT

15

5

9

1

8

3

1

1

0

-2

LU

31

18

7

-9

10

4

1

0

0

-3

HU

17

1

13

8

2

-4

6

-1

5

2

MT

9

3

14

8

16

-2

2

2

16

9

NL

22

11

15

-2

6

-1

1

-1

2

0

AT

46

10

15

5

2

0

1

0

0

0

PL

4

-6

7

2

6

5

0

0

6

6

PT

5

-1

9

-2

10

-2

5

5

11

10

RO

22

7

14

-1

9

9

1

1

5

-3

SI

31

17

7

3

11

7

2

0

1

0

SK

39

25

8

0

2

-3

1

-1

1

-12 0

FI

15

5

10

-4

24

11

1

1

3

SE

17

1

13

1

14

6

0

-1

4

2

UK

19

14

12

6

10

3

0

-2

3

-2

HR

21

18

6

2

0

T26



QE10 Parfois, les employeurs préfèrent payer tout ou partie du salaire ou de la rémunération (pour du travail supplémentaire, des heures supplémentaires ou la partie au-dessus du minimum légal) en espèces et sans le déclarer aux autorités fiscales ou de sécurité sociale. Votre employeur vous a-t-il payé tout ou partie de votre revenu de cette façon au cours des 12 derniers mois ? QE10 Sometimes employers prefer to pay all or part of the salary or the remuneration (for extra work, overtime hours or the part above a legal minimum) in cash and without declaring it to tax or social security authorities. Has your employer paid you any of your income in the last 12 months in this way? QE10 Manchmal ziehen es Arbeitgeber vor, das Gehalt ganz oder teilweise oder die Vergütung (für zusätzliche Arbeit, Überstunden oder den Teil, der über einem gesetzlichen Mindestbetrag liegt) in bar zu bezahlen, ohne es den Steuerbehörden oder der Sozialversicherung zu melden. Hat Ihr Arbeitgeber Ihnen in den letzten 12 Monaten irgendetwas von Ihrem Einkommen auf diese Weise ausbezahlt? Oui

Non

Refus (SPONTANE)

NSP

Yes

No


DK

Ja

Nein


WN

%

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EU 27

3

-2

93

4

2

-1

2

-1

BE

4

-2

95

1

1

1

0

0

BG

6

-8

87

14

3

-3

4

-3

CZ

5

2

93

0

2

-2

0

0

DK

2

0

96

-1

1

1

1

0

DE

1

0

96

0

2

0

1

0

EE

5

-3

91

3

3

2

1

-2

IE

2

0

93

20

3

0

2

-20

EL

7

4

88

-9

4

4

1

1

ES

5

0

91

5

3

-3

1

-2

FR

1

0

98

2

0

-1

1

-1

IT

2

-5

90

11

6

-4

2

-2

CY

2

-2

93

0

1

1

4

1

LV

11

-6

83

5

4

1

2

0

LT

6

-5

90

4

2

1

2

0

LU

3

2

95

-3

1

1

1

0

HU

6

-2

85

1

8

1

1

0

MT

0

-1

95

-1

2

2

3

0

NL

3

1

96

-2

0

0

1

1

AT

2

-2

90

5

7

2

1

-5

PL

5

-6

90

6

3

1

2

-1

PT

3

-1

93

7

3

-1

1

-5

RO

7

-16

73

27

4

-3

16

-8

SI

4

-1

91

-1

4

2

1

0

SK

7

0

88

6

4

3

1

-9

FI

1

-2

98

1

1

1

0

0

SE

1

-2

99

2

0

0

0

0

UK

2

1

96

-1

0

-1

2

1

HR

8

86

4

2

T27



QE11 Ce revenu faisait-il partie de votre rémunération pour votre travail régulier, était-ce un paiement pour des heures supplémentaires ou était-ce les deux ? QE11 Was this income part of the remuneration for your regular work, was it payment for overtime hours or was it both? QE11 War dieses Einkommen Teil der Vergütung für Ihre reguläre Arbeit, war es die Bezahlung für Überstunden oder war es beides?

%

Une partie de la rémunération du travail régulier Part of the remuneration of the regular work

Heures supplémentaires, travail

A la fois travail régulier et heures supplémentaires

Refus (SPONTANE)

NSP

Overtime, extrawork

Both regular and overtime work


DK

Teil der Vergütung für reguläre Arbeit

Überstunden, zusätzliche Arbeit


WN

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

Beides, für reguläre und zusätzliche Arbeit Diff. EB EB 79.2 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EU 27

37

8

31

4

25

-11

4

0

3

-1

BE

14

-4

44

-22

25

15

17

17

0

-6 -2

BG

61

15

15

0

24

-13

0

0

0

CZ

26

13

56

10

18

-23

0

0

0

0

DK

16

8

64

20

20

4

0

-8

0

-24

DE

38

3

62

-3

0

0

0

0

0

0

EE

48

11

26

6

26

-6

0

-9

0

-2

IE

14

3

60

-6

8

8

0

-12

18

7

EL

58

29

14

-40

16

-1

12

12

0

0

ES

48

30

23

-13

29

-3

0

-10

0

-4

FR

40

29

0

-61

14

-14

24

24

22

22

IT

19

7

41

24

30

-14

10

-3

0

-14

CY

100

91

0

-54

0

-37

0

0

0

0

LV

34

-13

18

0

38

4

5

4

5

5

LT

34

-10

22

12

44

-2

0

0

0

0

LU

0

0

64

-36

36

36

0

0

0

0

HU

21

2

45

-5

26

-1

8

4

0

0

MT

0

-100

0

0

0

0

0

0

0

0

NL

15

15

77

2

8

-7

0

0

0

-10

AT

9

-5

61

13

16

-14

14

10

0

-4

PL

30

-5

20

5

46

-4

0

0

4

4 -1

PT

33

14

29

14

20

-13

0

-14

18

RO

30

-18

44

35

19

-22

0

-1

7

6

SI

28

15

40

0

32

4

0

-19

0

0

SK

26

-13

28

-15

46

28

0

0

0

0

FI

51

15

49

10

0

-25

0

0

0

0

SE

84

78

16

-64

0

-9

0

-5

0

0

UK

70

43

13

-40

17

-3

0

0

0

0

HR

42

25

27

6

0

T28



QE12 Quel pourcentage environ du revenu annuel brut de votre travail principal avez-vous obtenu de cette façon ? QE12 Approximately what percentage of your gross yearly income in your main job did you get this way? QE12 Welchen Prozentsatz Ihres jährlichen Brutto-Gehalts in Ihrem Hauptberuf haben Sie ungefähr auf diese Weise erhalten?

1-24 %

25-49 %

50-74 %

75-100 %

Ne se souvient pas

Refus

NSP

1-24 %

25-49 %

50-74 %

75-100 %

Don't remember

Refusal

DK

1-24 %

25-49 %

50-74 %

75-100 %


Verweigert

WN

%

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EU 27

28

1

10

3

8

0

9

-9

12

12

16

5

16

-12

BE

36

-37

26

12

7

7

0

0

8

8

17

10

6

0

BG

11

-9

31

8

15

5

0

-15

0

0

16

14

26

-3

CZ

25

-27

26

9

0

-4

0

0

25

25

10

-6

14

2

DK

74

14

0

0

0

0

0

0

10

10

0

0

16

-24

DE

20

-27

27

27

20

-5

0

0

0

0

0

0

33

5

EE

40

-2

17

-2

16

5

18

7

0

0

4

-3

4

-6

IE

57

4

14

14

0

0

0

-11

29

29

0

-25

0

-11

EL

30

-24

5

-12

6

6

6

-9

19

19

18

18

16

2

ES

8

-35

8

1

7

7

45

41

8

8

16

-16

8

-6

FR

40

14

0

-11

0

0

0

-28

0

0

22

22

38

4

IT

8

-5

11

6

0

0

21

1

28

28

13

-14

19

-16

CY

0

-60

25

25

75

75

0

0

0

0

0

0

0

-40

LV

16

-4

19

4

21

-21

23

10

2

2

7

-1

11

8

LT

39

24

13

-11

17

-20

4

-11

0

0

4

1

24

18

LU

20

-80

0

0

0

0

0

0

0

0

19

19

61

61

HU

43

-8

23

11

0

-11

9

4

18

18

7

-1

0

-13

MT

0

-100

0

0

0

0

0

0

0

0

0

0

0

0

NL

53

-8

15

2

0

-16

0

0

14

14

0

0

19

9

AT

61

7

0

-16

0

0

0

-4

23

23

0

-8

16

-2

PL

42

22

4

-3

27

-4

0

-23

0

0

23

19

4

-11

PT

9

-5

0

-16

9

0

30

23

0

0

28

13

23

-16

RO

18

6

0

0

3

2

0

-37

21

21

24

19

35

-9

SI

40

-7

0

-5

26

13

0

-4

0

0

22

11

12

-7

SK

36

-8

11

-11

18

6

3

3

6

6

0

-15

27

20

FI

100

37

0

0

0

0

0

0

0

0

0

0

0

-37

SE

100

22

0

0

0

-6

0

0

0

0

0

-5

0

-10

UK

31

0

12

12

0

0

1

1

21

21

24

24

11

-58

HR

29

15

14

16

0

4

23

T29



QE13 Combien de personnes APPROXIMATIVEMENT travaillent-elles pour l’organisation dans laquelle vous travaillez (emploi à plein temps et à temps partiel confondus) ? QE13 Thinking about the organisation you work for, APPROXIMATELY how many employees does it have (including both full and part time)? QE13 Ungefähr wie viele Angestellte (Voll- und Teilzeit) arbeiten in der Organisation bzw. dem Unternehmen, für das Sie arbeiten? Refus (SPONTANE) Refusal (SPONTANEOUS)

1-4

5-9

10-19

20-49

50-99

100-499

500 ou plus

1-4

5-9

10-19

20-49

50-99

100-499

500 or more

1-4

5-9

10-19

20-49

50-99

100-499

500 oder mehr


WN

%

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EU 27

9

10

12

14

10

15

23

2

5

BE

6

9

9

14

15

21

24

1

1

BG

6

10

19

20

14

7

3

6

15

CZ

4

8

14

23

13

19

12

2

5 1

NSP

DK

DK

7

6

8

17

11

16

34

0

DE

5

7

13

14

13

19

24

2

3

EE

8

8

16

15

17

19

9

3

5

IE

14

13

12

10

11

13

17

3

7

EL

24

18

16

10

7

9

7

5

4

ES

15

12

9

15

10

12

15

6

6

FR

10

6

10

11

7

19

34

1

2 5

IT

17

23

18

13

8

6

7

3

CY

20

19

11

14

9

12

9

0

6

LV

8

12

17

19

13

16

12

0

3

LT

6

7

15

21

16

17

14

1

3

LU

6

7

8

12

11

22

32

1

1

HU

8

12

17

17

16

11

9

3

7

MT

5

5

15

12

10

14

12

3

24

NL

5

4

6

10

8

24

41

1

1

AT

7

14

22

21

11

13

8

2

2

PL

9

10

13

19

10

11

11

6

11

PT

14

18

16

11

10

11

9

3

8

RO

7

8

10

12

10

10

9

6

28

SI

12

7

9

14

14

18

18

3

5

SK

6

11

13

26

15

16

10

1

2

FI

6

11

11

14

6

19

29

0

4

SE

2

5

3

15

8

19

46

0

2

UK

6

7

6

10

10

13

43

1

4

HR

10

9

14

15

15

19

14

2

2

T30



QE14 Mis à part un emploi régulier, avez-vous, vous-même, exercé une activité payée non déclarée au cours des 12 derniers mois ? QE14 Apart from a regular employment, have you yourself carried out any undeclared paid activities in the last 12 months? QE14 Sind Sie selbst neben Ihrer regulären Beschäftigung in den letzten 12 Monaten irgendeiner Tätigkeit nachgegangen, für die Sie schwarz bezahlt wurden?

Oui

Non

Refus (SPONTANE)

NSP

Yes

No


DK

Ja

Nein


WN

%

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EU 27

4

-1

93

1

2

0

1

0

BE

4

-2

95

2

1

0

0

0

BG

5

0

93

4

1

-3

1

-1

CZ

4

-3

93

3

3

0

0

0

DK

9

-9

91

10

0

-1

0

0

DE

2

-1

94

-1

3

2

1

0

EE

11

0

85

1

3

0

1

-1

IE

2

-2

94

9

3

0

1

-7

EL

3

-1

93

-2

3

2

1

1

ES

5

2

93

-2

2

0

0

0

FR

5

-1

94

1

0

0

1

0

IT

2

-1

93

2

4

0

1

-1

CY

2

1

97

2

0

-1

1

-2

LV

11

-4

85

4

2

-1

2

1

LT

8

1

89

-2

2

1

1

0 0

LU

5

0

94

0

1

0

0

HU

4

-3

90

1

5

1

1

1

MT

1

-1

96

-1

2

1

1

1

NL

11

-2

88

2

0

-1

1

1

AT

5

-2

90

4

5

1

0

-3

PL

3

-2

94

3

2

0

1

-1

PT

2

-1

95

2

2

0

1

-1

RO

3

-1

88

-1

4

0

5

2

SI

7

2

90

-2

3

0

0

0

SK

5

-1

92

0

3

2

0

-1

FI

3

-1

94

0

3

2

0

-1

SE

7

-3

93

4

0

0

0

-1

UK

3

1

97

2

0

-2

0

-1

HR

7

89

3

1

T31



QE15a Parmi les suivantes, quelles activités non déclarées avez-vous exercées au cours des 12 derniers mois ? (PLUSIEURS REPONSES POSSIBLES) QE15a Which of the following activities have you carried out undeclared in the last 12 months? (MULTIPLE ANSWERS POSSIBLE) QE15a Welchen der folgenden Tätigkeiten sind Sie in den letzten 12 Monaten schwarz nachgegangen? (MEHRFACHNENNUNGEN MÖGLICH)

Du babysitting

Du nettoyage

Du repassage

Des réparations ou rénovations

Babysitting

Cleaning

Ironing clothes

Repairs or renovations

Babysitten

Putzen

Wäsche bügeln

Reparatur- oder Renovierungsarbeiten

%

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EU 27

12

13

2

19

BE

6

10

5

18

BG

8

11

0

28

CZ

12

15

2

29

DK

8

10

1

29

DE

19

7

0

9

EE

7

8

1

17

IE

25

5

0

16

EL

3

10

3

18

ES

6

26

2

11

FR

25

14

7

15

IT

5

25

0

11

CY

0

10

10

30

LV

8

3

1

29

LT

6

3

0

24

LU

14

8

9

32

HU

2

12

0

19

MT

0

0

0

24

NL

14

13

0

13

AT

10

15

8

34

PL

9

8

0

28

PT

11

45

6

25

RO

6

5

3

26

SI

6

5

7

18

SK

4

3

0

30

FI

11

7

0

29

SE

5

0

0

18

UK

5

10

0

27

HR

3

5

1

24

T32




Du jardinage

Serveur ou serveuse

Des cours particuliers

De l’aide pour déménager

Gardening

As a waiter or waitress

Tutoring

Help moving house

Gartenarbeit

Kellnern

Nachhilfe geben

Umzugshilfe

%

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EU 27

14

11

7

7

BE

14

27

12

4

BG

11

2

2

0

CZ

11

5

14

24 4

DK

6

9

9

DE

12

15

11

6

EE

10

4

2

8

IE

5

0

10

0

EL

4

16

6

4

ES

2

20

8

4

FR

13

14

7

6

IT

5

6

5

0

CY

10

10

10

0

LV

12

5

5

8

LT

9

2

4

0

LU

14

20

9

26

HU

35

10

5

12

MT

0

0

0

0

NL

13

6

12

8

AT

6

16

9

30

PL

27

4

0

0

PT

12

6

0

0

RO

31

3

2

0

SI

8

6

7

7

SK

7

11

0

14

FI

1

0

0

0

SE

19

5

9

6

UK

37

10

0

16

HR

13

16

5

3

T33




De l’aide à un proche âgé ou dépendant

De l’aide administrative ou informatique

Des réparations de voitures

Vendre de la nourriture (p. ex. des produits fermiers)

Assistance for a dependant or elderly relative

Administrative or IT assistance

Car repairs

Selling food (e.g. farm produce)

Unterstützung für einen pflegebedürftigen oder älteren Angehörigen

Administrative oder ITUnterstützung

Autos reparieren

Verkauf von Lebensmitteln (z. B. landwirtschaftliche Erzeugnisse)

%

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EU 27

3

7

6

3

BE

3

6

3

0

BG

0

9

8

10

CZ

4

8

18

9

DK

10

2

5

2

DE

3

11

3

0

EE

4

6

5

4

IE

4

9

0

11

EL

6

0

7

0

ES

0

7

4

4

FR

0

4

6

3

IT

10

12

0

0

CY

0

0

10

0

LV

4

6

10

4

LT

5

3

9

4

LU

14

13

19

0

HU

7

0

5

9

MT

41

0

0

25

NL

10

13

5

3

AT

5

3

3

0

PL

0

6

0

4

PT

6

0

12

0

RO

0

0

7

2

SI

7

8

6

9

SK

13

6

5

5

FI

14

10

1

0

SE

8

15

8

11

UK

0

0

12

5

HR

4

6

3

7

T34




Vendre d’autres biens

Vendre d’autres services

Refus (SPONTANE)

NSP

Selling other goods

Selling other services


DK

Verkauf anderer Waren

Verkauf anderer Dienstleistungen


WN

%

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EU 27

7

15

4

3

BE

12

7

0

7

BG

5

16

3

2

CZ

7

12

0

0

DK

16

24

1

1

DE

0

19

0

3

EE

12

32

7

3

IE

4

14

6

0

EL

0

29

9

0

ES

0

19

7

6

FR

8

4

0

7

IT

11

18

8

0

CY

0

20

0

0

LV

0

14

9

4

LT

20

29

2

4

LU

18

20

0

0

HU

4

11

0

0

MT

0

10

0

0

NL

10

25

1

0

AT

2

20

4

0

PL

4

10

11

0

PT

17

0

6

0

RO

5

12

6

8

SI

6

21

10

2

SK

16

17

6

3

FI

6

20

1

0

SE

16

36

0

1

UK

12

9

6

0

HR

13

15

7

0

T35



QE15b Combien d’argent avez-vous APPROXIMATIVEMENT gagné avec ces activités non déclarées au cours des 12 derniers mois ? QE15b APPROXIMATELY how much money have you earned from these undeclared activities in the last 12 months? QE15b Ungefähr wie viel Geld haben Sie in den letzten 12 Monaten mit Schwarzarbeit verdient?

1-100 euros

101-200 euros

201-500 euros

501-1000 euros

1000+ euros

Ne se souvient pas

Refus

NSP

1-100 euros

101-200 euros

201-500 euros

501-1000 euros

1000+ euros

Don't remember

Refusal

DK

1-100 euros

101-200 euros

201-500 euros

501-1000 euros

1000+ euros


Verweigert

WN

%

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EU 27

20

9

17

11

12

6

16

9

BE

9

9

20

19

22

7

10

3

BG

18

11

17

4

0

9

28

14

CZ

14

18

20

12

2

9

14

11

DK

14

11

13

31

16

2

9

4

DE

36

11

19

3

7

11

3

9

EE

29

12

11

7

16

7

5

13

IE

18

27

18

6

18

4

9

0

EL

11

10

10

3

16

0

39

11

ES

24

8

10

6

14

0

27

11

FR

23

16

26

12

10

5

8

0

IT

0

11

0

16

24

0

37

12

CY

10

30

0

10

0

10

10

30

LV

36

6

15

13

6

7

8

9

LT

13

16

12

12

11

11

8

16

LU

6

11

14

17

11

9

12

20

HU

17

5

6

14

9

0

12

38

MT

41

0

0

0

0

34

0

25

NL

32

5

23

9

15

6

6

3

AT

9

3

15

15

18

9

27

5

PL

9

4

23

9

4

9

33

8

PT

6

0

6

6

23

12

23

24

RO

2

6

12

7

0

13

21

38

SI

20

13

13

9

14

9

11

11

SK

18

6

14

10

4

10

17

21

FI

32

21

24

13

6

0

0

3

SE

17

6

29

13

29

2

0

5

UK

25

0

13

20

16

6

12

8

HR

11

10

13

8

19

5

24

11

T36



QE16 Pourriez-vous me dire pour qui vous avez exercé ces activités. (PLUSIEURS REPONSES POSSIBLES) QE16 Would you please indicate for whom you carried out any of these activities? (MULTIPLE ANSWERS POSSIBLE) QE16 Würden Sie mir bitte sagen, für wen Sie diese Tätigkeiten ausgeführt haben? (MEHRFACHNENNUNGEN MÖGLICH)

Des amis, des collègues ou des connaissances

Des membres de la famille

Des voisins

D’autres personnes ou ménages privés

Friends, colleagues or acquaintances

Relatives

Neighbours

Other private persons or households

Freunde, Kollegen oder Bekannte

Verwandte

Nachbarn

Andere Privatpersonen oder Haushalte

%

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EU 27

49

27

18

30

BE

41

22

15

33

BG

40

11

16

51

CZ

67

29

27

25

DK

71

27

8

34

DE

42

36

13

19

EE

62

23

5

18

IE

66

34

15

11

EL

25

17

10

65

ES

36

14

16

33

FR

61

28

27

23

IT

26

28

10

53

CY

60

50

20

30

LV

51

20

23

28

LT

38

24

27

35

LU

61

39

23

36

HU

42

19

32

50

MT

24

41

0

35

NL

56

35

19

27

AT

67

42

38

38

PL

38

15

15

25

PT

47

29

41

47

RO

47

24

22

43

SI

63

17

11

17

SK

50

25

6

41

FI

53

41

2

27

SE

52

31

15

33

UK

57

39

5

16

HR

58

17

24

22

T37



QE16 Pourriez-vous me dire pour qui vous avez exercé ces activités. (PLUSIEURS REPONSES POSSIBLES) QE16 Would you please indicate for whom you carried out any of these activities? (MULTIPLE ANSWERS POSSIBLE) QE16 Würden Sie mir bitte sagen, für wen Sie diese Tätigkeiten ausgeführt haben? (MEHRFACHNENNUNGEN MÖGLICH)

Des sociétés ou entreprises

Autre (SPONTANE)

Refus (SPONTANE)

NSP

Firms or businesses

Other (SPONTANEOUS)


DK

Firmen oder Geschäfte

Sonstige (SPONTAN)


WN

%

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EU 27

14

2

2

0

BE

20

5

4

6

BG

15

0

2

0 0

CZ

8

0

0

DK

7

1

0

1

DE

20

0

0

0

EE

15

4

1

3

IE

26

0

0

0

EL

26

0

6

0

ES

19

6

0

0

FR

16

0

2

0

IT

25

7

0

0

CY

10

0

0

0

LV

12

0

8

1

LT

6

6

1

0

LU

22

2

3

0

HU

15

0

2

0

MT

0

0

0

0

NL

10

3

0

1

AT

11

1

2

0

PL

10

4

2

0 0

PT

6

12

6

RO

3

0

2

3

SI

15

3

7

2

SK

18

0

3

0

FI

6

4

0

0

SE

17

0

1

1

UK

6

0

6

0

HR

16

6

6

0

T38



QE17 Dans la liste suivante, quelles étaient les raisons pour exercer ces activités non déclarées ? (PLUSIEURS REPONSES POSSIBLES) QE17 Among the following, what were the reasons for doing these activities undeclared? (MULTIPLE ANSWERS POSSIBLE) QE17 Aus welchen der folgenden Gründe haben Sie diese Arbeiten schwarz gemacht? Liste zeigen und vorlesen! Mehrfachnennungen möglich!

La(les) personne(s) qui l’ont acquise ont insisté sur la non-déclaration

La bureaucratie ou les formalités pour exercer une activité économique légale sont trop compliquées

La bureaucratie ou les formalités pour exercer une activité économique mineure ou occasionnelle sont trop compliquées

Vous ne pouviez pas trouver un emploi déclaré

The person(s) who acquired it insisted on the non-declaration

Bureaucracy or red tape for a regular economic activity is too complicated

Bureaucracy or red tape for minor or occasional activities is too complicated

You could not find a regular job

Der/die Auftraggeber bestand/en auf Schwarzarbeit

Die Bürokratie bzw. der Papierkrieg für die Ausübung einer regulären wirtschaftlichen Tätigkeit ist zu kompliziert

Die Bürokratie bzw. der Papierkrieg für geringfügige oder gelegentliche wirtschaftliche Tätigkeiten ist zu kompliziert

Sie konnten keine reguläre Arbeit finden

%

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EU 27

10

7

11

21

BE

13

9

18

19

BG

11

3

7

24

CZ

19

3

9

23

DK

9

10

26

1

DE

13

1

8

1

EE

6

7

16

19

IE

30

5

5

5

EL

18

0

14

42

ES

23

5

9

39

FR

6

0

7

9

IT

0

11

10

46

CY

0

0

0

40

LV

6

6

16

10

LT

0

4

3

28

LU

8

11

25

35

HU

20

7

6

39

MT

24

0

25

0

NL

3

11

28

7

AT

11

6

11

12

PL

2

17

0

31

PT

6

12

23

30

RO

4

12

8

26

SI

5

13

12

15

SK

12

2

12

32

FI

0

16

16

18

SE

21

18

13

11

UK

8

6

9

32

HR

21

4

4

28

T39



QE17 Dans la liste suivante, quelles étaient les raisons pour exercer ces activités non déclarées ? (PLUSIEURS REPONSES POSSIBLES) QE17 Among the following, what were the reasons for doing these activities undeclared? (MULTIPLE ANSWERS POSSIBLE) QE17 Aus welchen der folgenden Gründe haben Sie diese Arbeiten schwarz gemacht? Liste zeigen und vorlesen! Mehrfachnennungen möglich!

Vous pouviez demander un prix plus élevé pour votre travail

Les deux parties en ont profité

Travailler de manière non déclarée est une pratique Les impôts et\ ou les courante dans votre contributions à la sécurité région ou votre secteur, il sociale sont trop élevés n’y a donc pas de véritable alternative

You were able to ask for a higher fee for your work

Both parties benefited from it

Working undeclared is Taxes and\ or social common practice in your security contributions are region or sector of activity too high so there is no real alternative

Sie konnten mehr Geld für Beide Seiten haben davon Ihre Arbeit verlangen profitiert


Schwarzarbeit ist in Ihrer Region oder Branche üblich, weshalb es keine echte Alternative gibt

EB 79.2

EB 79.2

%

EB 79.2

EB 79.2

EU 27

6

50

16

14

BE

2

63

22

22

BG

12

54

16

15

CZ

4

60

16

17

DK

17

69

8

9

DE

4

63

3

5

EE

10

52

10

5

IE

5

30

5

17

EL

3

30

27

23

ES

4

26

18

17

FR

9

63

19

16

IT

0

21

18

28

CY

10

40

0

20

LV

8

64

17

8

LT

8

40

28

4

LU

2

64

2

16

HU

14

54

26

11

MT

0

0

0

0

NL

4

56

22

8

AT

9

80

19

23

PL

9

37

16

22 31

PT

12

42

35

RO

6

25

13

15

SI

16

47

8

10

SK

6

58

21

28

FI

2

69

2

2

SE

5

60

13

2

UK

0

61

6

0

HR

9

49

12

19

T40



QE17 Dans la liste suivante, quelles étaient les raisons pour exercer ces activités non déclarées ? (PLUSIEURS REPONSES POSSIBLES) QE17 Among the following, what were the reasons for doing these activities undeclared? (MULTIPLE ANSWERS POSSIBLE) QE17 Aus welchen der folgenden Gründe haben Sie diese Arbeiten schwarz gemacht? Liste zeigen und vorlesen! Mehrfachnennungen möglich! L’Etat ne fait rien pour vous, pourquoi devriezvous alors payer des impôts


Vous n’avez pas d'autre source de revenus

Autre (SPONTANE)

Refus (SPONTANE)

NSP

The State does not do anything for It is difficult to live You have no other you, so why on social welfare means of income should you pay benefits taxes

Other (SPONTANEOUS)


DK

Der Staat tut Sie haben keine Es ist schwierig, nichts für Sie, von anderen warum sollten Sie Sozialleistungen zu Einkommensquelle also Steuern leben n zahlen

Sonstige (SPONTAN)


WN

%

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EU 27

6

8

15

8

2

2 0

BE

8

17

25

5

0

BG

14

4

24

0

2

4

CZ

21

13

25

5

0

2

DK

4

5

2

7

2

0

DE

1

13

4

9

0

5

EE

5

0

10

14

2

3

IE

10

10

5

0

5

0

EL

10

0

43

6

3

0

ES

2

8

25

11

6

0

FR

3

4

12

16

0

8

IT

0

0

21

0

0

0

CY

0

0

30

0

0

0

LV

16

6

7

0

3

3

LT

11

19

30

5

0

2

LU

8

4

6

0

3

0

HU

19

17

24

6

0

0

MT

0

10

0

0

0

41

NL

3

6

9

10

1

2

AT

10

6

23

5

0

0

PL

8

20

13

4

4

0

PT

30

0

30

18

0

0

RO

24

3

26

2

2

6

SI

14

5

14

16

1

1

SK

22

18

18

0

0

2

FI

0

10

11

12

0

0

SE

0

0

12

3

0

0

UK

6

4

0

11

1

0

HR

16

5

24

1

1

0

T41



QE18 Hormis les considérations financières, avez-vous rencontré l’une des conséquences suivantes en travaillant de manière non déclarée ? (PLUSIEURS REPONSES POSSIBLES) QE18 Apart from financial considerations, did you experience any of the following consequences when working undeclared? (MULTIPLE ANSWERS POSSIBLE) QE18 Haben Sie, von den finanziellen Erwägungen einmal abgesehen, eine oder mehrere der folgenden Auswirkungen erlebt, als Sie schwarzgearbeitet haben? (MEHRFACHNENNUNGEN MÖGLICH)

Un risque plus élevé d’accidents comparé à un travail régulier A higher risk of accidents as compared to a regular job Ein höheres Unfallrisiko im Vergleich zu regulärer Arbeit

Un manque d’assurance contre les accidents

Des conditions physiques de travail plus dures comparé à un travail régulier

Harder physical working Lack of insurance against conditions as compared to accidents a regular job

Fehlende Unfallversicherung

%

EB 79.2

Diff. EB 67.3

EB 79.2

EU 27

6

-2

19

BE

2

-9

8

BG

6

-12

6

CZ

2

-8

14

DK

4

0

DE

0

-1

EE

4

-6

Diff. EB 67.3

Härtere körperliche Arbeit im Vergleich zu regulärer Arbeit

Un risque plus élevé de perdre votre travail

A higher risk of losing your job

Ein höheres Risiko, Ihren Arbeitsplatz zu verlieren

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

-2

7

-2

7

0

-10

10

0

6

-2

-26

8

-12

9

-2

-7

17

1

21

19

8

0

9

0

0

-3

12

-6

2

-5

0

-2

9

-12

1

-2

2

-2

IE

25

19

11

-2

10

5

5

0

EL

7

7

27

-5

7

2

13

7

ES

10

3

33

14

9

-8

13

5

FR

5

1

25

2

3

0

2

-6 0

IT

12

-9

42

-2

6

-5

17

CY

0

0

20

20

0

0

0

0

LV

5

-3

18

-13

7

-4

13

6

LT

6

-18

12

-27

4

-4

0

-15

LU

11

11

33

25

0

-13

23

20

HU

11

-3

35

19

26

0

29

0

MT

0

-32

0

0

0

-22

0

0

NL

1

-20

7

-7

0

-11

0

-2

AT

2

-2

9

-6

2

-6

4

-1

PL

4

-7

10

-9

11

5

11

8

PT

18

13

24

0

18

11

23

10

RO

14

8

16

-3

4

-3

0

-23

SI

9

7

8

-6

3

0

0

-3

SK

7

-6

13

-16

6

-12

23

12

FI

22

19

35

17

0

-6

10

2

SE

5

-4

25

0

9

3

7

2

UK

4

4

11

9

11

5

6

6

HR

12

19

14

8

T42



QE18 Hormis les considérations financières, avez-vous rencontré l’une des conséquences suivantes en travaillant de manière non déclarée ? (PLUSIEURS REPONSES POSSIBLES) QE18 Apart from financial considerations, did you experience any of the following consequences when working undeclared? (MULTIPLE ANSWERS POSSIBLE) QE18 Haben Sie, von den finanziellen Erwägungen einmal abgesehen, eine oder mehrere der folgenden Auswirkungen erlebt, als Sie schwarzgearbeitet haben? (MEHRFACHNENNUNGEN MÖGLICH) Pas de droit aux Autre (SPONTANE) Aucun (SPONTANE) Refus (SPONTANE) prestations sociales

%

NSP

No social security entitlements

Other (SPONTANEOUS)

None (SPONTANEOUS)


DK

Keine Ansprüche aus der Sozialversicherung

Sonstige (SPONTAN)

Keine (SPONTAN)


WN

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EU 27

20

3

1

54

46

2

-7

4

-42

BE

22

0

-10

59

59

0

-4

6

-44

BG

20

0

0

51

51

2

-9

13

-20

CZ

28

0

0

41

41

2

-23

10

-28

DK

5

1

-10

81

81

2

-7

1

-60

DE

20

0

-6

73

72

0

-2

5

-58

EE

15

0

-3

67

63

4

-8

3

-44

IE

15

5

-8

45

45

0

-9

0

-53

EL

43

0

0

48

-7

3

-8

0

0

ES

46

2

2

34

34

2

-3

0

-55

FR

10

3

3

67

58

0

-16

0

-39

IT

15

0

0

27

27

0

-15

8

-13

CY

20

0

0

60

60

0

0

0

-100

LV

26

0

0

36

36

8

-1

11

-36

LT

22

12

12

47

47

1

-3

1

-32

LU

24

0

-8

47

47

3

-28

0

-37

HU

40

0

-1

28

23

6

-2

0

-32

MT

0

50

50

0

0

0

0

50

-18

NL

5

1

-5

84

77

0

-11

3

-35

AT

11

0

-2

77

50

3

-2

2

-41

PL

12

4

-1

27

22

5

-2

16

-31

PT

36

0

0

35

35

0

-3

0

-58

RO

11

6

6

49

46

9

9

11

-38

SI

8

8

8

69

69

9

-26

0

-46

SK

26

2

-7

43

43

2

-4

0

-35

FI

23

1

1

53

42

0

-12

0

-51

SE

24

8

8

37

21

0

0

1

-48

UK

21

6

6

56

51

0

-17

4

-66

HR

22

6

51

3

0

T43



QE19 Lesquelles des propositions suivantes s’appliquent à vous ? (PLUSIEURS REPONSES POSSIBLES) QE19 Does the following apply to you? (MULTIPLE ANSWERS POSSIBLE) QE19 Trifft Folgendes auf Sie zu? (MEHRFACHNENNUNGEN MÖGLICH) Vous travaillez sans être payé(e) (plein temps ou à temps partiel) pour une entreprise familiale

Vous êtes salarié(e) SANS un contrat formel écrit

Votre salaire est variable, avec une partie substantielle basée sur les résultats

You are employed WITHOUT a formal written contract

Your salary is You work unpaid variable, with a (either part or full substantial part based time) for a partner or family business on results

Sie sind ohne einen formalen schriftlichen Arbeitsvertrag beschäftigt

Aucun (SPONTANE)

Refus (SPONTANE)

NSP

None (SPONTANEOUS)


DK

Die Höhe Ihres Sie arbeiten unbezahlt Gehalts ist variabel (entweder Teil- oder Nichts davon Verweigert und ein wesentlicher Vollzeit) für einen (SPONTAN) (SPONTAN) Teil davon ist Partner oder in einem ergebnisabhängig Familienunternehmen

WN

%

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EB 79.2

EU 27

2

5

2

87

3

2

BE

2

4

2

86

1

5

BG

0

4

1

91

2

2

CZ

0

9

2

85

3

1

DK

2

3

4

89

0

1

DE

1

3

1

91

3

1

EE

1

10

3

73

6

7

IE

5

5

2

83

3

2

EL

2

1

2

91

3

1

ES

1

2

2

93

2

0

FR

2

5

1

89

1

2

IT

1

6

2

83

6

2

CY

13

4

2

80

1

2

LV

2

10

2

79

3

5

LT

2

8

4

80

4

3

LU

1

5

0

92

2

0

HU

2

8

3

83

3

1

MT

9

2

1

84

2

2

NL

1

2

6

90

0

1

AT

2

3

2

91

2

1 2

PL

2

7

6

81

2

PT

9

4

2

81

3

1

RO

1

3

1

78

5

12

SI

0

6

2

88

3

1

SK

0

13

1

82

3

1

FI

2

4

3

87

3

1

SE

1

4

3

91

0

1

UK

3

4

2

89

1

1

HR

1

6

2

89

2

1

T44



QE20.1 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvezvous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". Quelqu’un reçoit des paiements de la sécurité sociale sans y avoir droit QE20.1 Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means that you find it "absolutely acceptable". Someone receives welfare payments without entitlement QE20.1 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für jede der folgenden Verhaltensweisen, inwieweit Sie sie akzeptabel finden oder nicht. Bitte verwenden Sie dazu die folgende Skala: "1" bedeutet, dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen akzeptabel". Jemand bezieht unberechtigt Sozialleistungen 1 Tout à fait inacceptable

2

3

4

5

6


2

3

4

5

6

1 Vollkommen inakzeptabel

2

3

4

5

6

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

68

3

10

65

-4

8

BG

65

3

13

%

EB 79.2

EU 27

BE

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

-1

8

0

4

0

4

-1

1

0

-1

11

3

6

1

6

1

1

0

0

7

1

4

1

5

1

1

0

CZ

68

6

9

1

7

-4

3

-2

6

0

1

0

DK

84

5

6

-3

4

-2

2

0

2

0

1

1

DE

66

-4

13

2

8

0

3

0

4

-1

1

0

EE

64

-5

9

5

8

2

2

0

8

1

1

-1 1

IE

54

3

12

2

10

-2

8

1

7

2

3

EL

65

-5

11

-1

9

1

7

4

3

0

1

0

ES

73

24

7

-12

6

-4

4

-2

5

-2

1

-1

FR

78

-1

7

-1

6

1

2

0

3

0

1

0

IT

66

8

12

-1

8

0

5

-1

3

-2

3

-1

CY

93

4

2

-1

2

0

1

0

1

-2

0

0

LV

48

0

7

1

7

-2

5

1

16

5

4

1

LT

64

5

7

-1

5

-1

3

1

8

1

2

0

LU

75

-7

7

1

9

6

2

1

5

1

0

-1

HU

61

12

8

-4

11

1

6

-1

6

-3

3

0

MT

76

0

6

-6

6

0

2

1

2

0

1

0

NL

75

-1

11

2

7

0

2

-1

2

-1

1

1

AT

57

15

12

-1

11

-2

6

-5

6

-5

3

0

PL

55

-7

9

-1

11

3

7

3

8

2

3

1

PT

48

3

18

-2

17

6

8

0

5

-3

1

-1

RO

65

13

11

-4

7

-1

5

0

4

-1

2

0

SI

78

5

6

-2

6

1

3

0

3

-1

1

-1

SK

63

3

8

-7

10

1

4

-2

6

2

2

1

FI

67

3

12

-3

11

3

4

-1

3

0

1

0

SE

83

-6

6

1

6

4

2

1

1

0

1

1

UK

73

1

8

0

7

2

2

0

4

-2

1

0

HR

82

4

3

2

5

1

T45



QE20.1 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvezvous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". Quelqu’un reçoit des paiements de la sécurité sociale sans y avoir droit QE20.1 Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means that you find it "absolutely acceptable". Someone receives welfare payments without entitlement QE20.1 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für jede der folgenden Verhaltensweisen, inwieweit Sie sie akzeptabel finden oder nicht. Bitte verwenden Sie dazu die folgende Skala: "1" bedeutet, dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen akzeptabel". Jemand bezieht unberechtigt Sozialleistungen

7

8

9

10 Tout à fait acceptable

Refus (SPONTANE)

NSP

7

8

9

10 Absolutely acceptable


DK

7

8

9

10 Vollkommen akzeptabel


WN

%

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EU 27

1

0

BE

1

0

1

0

0

0

1

0

1

0

1

-1

0

-1

0

0

1

0

0

0

0

BG

1

0

0

0

-1

1

1

1

-3

0

0

3

-1

CZ

2

1

1

0

0

0

1

0

2

1

1

-2

DK

1

0

0

0

0

0

0

-1

0

0

0

0

DE

1

1

1

1

0

0

1

0

1

0

1

1

EE

1

0

1

0

0

-1

3

0

1

0

2

-1 -5

IE

2

1

1

0

0

0

1

0

1

-2

2

EL

1

0

0

0

0

0

1

0

1

1

0

0

ES

1

0

1

1

0

0

1

1

0

-1

1

-5

FR

1

1

0

0

0

0

0

-1

0

0

1

0

IT

2

0

0

-1

0

0

0

0

0

-1

1

-1

CY

0

0

0

0

0

0

0

0

0

0

1

-1

LV

3

0

2

-1

0

-1

4

-2

1

-1

3

-1

LT

2

1

2

-1

1

0

3

-2

1

0

3

-1

LU

1

1

0

0

0

0

0

-1

0

0

0

-1

HU

2

0

1

-1

0

0

0

-2

1

-1

1

-1

MT

0

-1

1

1

1

1

2

2

0

0

3

2

NL

1

1

0

0

0

0

1

1

0

0

0

0

AT

2

-1

1

0

0

0

0

-1

1

0

1

-1

PL

2

0

2

1

1

0

0

-1

1

0

2

-2

PT

1

0

1

1

0

0

0

0

0

-1

2

-2

RO

1

0

1

0

0

0

0

-1

1

1

4

-6

SI

0

-1

1

0

0

0

1

0

0

0

1

-1

SK

2

1

1

0

0

0

1

0

1

1

2

1

FI

0

-1

1

0

0

0

0

0

0

0

1

1

SE

0

-1

0

0

0

0

0

0

0

0

1

0

UK

0

-1

1

0

0

0

1

0

1

0

2

0

HR

1

0

0

1

0

1

T46



QE20.1 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvezvous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". Quelqu’un reçoit des paiements de la sécurité sociale sans y avoir droit QE20.1 Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means that you find it "absolutely acceptable". Someone receives welfare payments without entitlement QE20.1 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für jede der folgenden Verhaltensweisen, inwieweit Sie sie akzeptabel finden oder nicht. Bitte verwenden Sie dazu die folgende Skala: "1" bedeutet, dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen akzeptabel". Jemand bezieht unberechtigt Sozialleistungen

Total 'Inacceptable' (1-4)

Total 'Moyennement acceptable' (5-6)

Total 'Acceptable' (7-10)

Total 'Unacceptable' (1-4)

Total 'Fairly Acceptable' (5-6)





Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

90

2

6

0

3

0

90

-1

7

1

3

0

BG

88

4

6

0

3

-3

%

EB 79.2

EU 27

BE CZ

86

1

7

0

4

1

DK

96

1

3

0

1

-1

DE

90

-2

5

0

3

1

EE

83

1

9

0

5

-1

IE

83

3

11

3

4

1

EL

92

-1

5

1

2

0

ES

90

6

7

-1

2

1

FR

93

-1

4

1

1

-1

IT

90

4

5

-3

3

0

CY

98

3

1

-2

0

-1

LV

67

0

20

6

9

-4

LT

78

3

10

1

8

-2

LU

93

1

5

1

1

-1

HU

85

7

9

-3

4

-2

MT

90

-5

3

1

4

3

NL

95

0

3

-1

2

1

AT

87

9

9

-5

3

-2

PL

82

-1

11

3

5

1

PT

90

7

5

-5

1

-1

RO

88

8

6

0

2

-1

SI

92

3

3

-3

2

-1

SK

85

-4

8

2

4

1

FI

93

0

4

-1

2

0

SE

96

-1

2

1

1

0

UK

90

2

5

-1

2

0

HR

90

6

2

T47



QE20.2 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvezvous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". Quelqu’un utilise les transports publics sans un ticket valable QE20.2 Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means that you find it "absolutely acceptable". Someone uses public transport without a valid ticket QE20.2 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für jede der folgenden Verhaltensweisen, inwieweit Sie sie akzeptabel finden oder nicht. Bitte verwenden Sie dazu die folgende Skala: "1" bedeutet, dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen akzeptabel". Jemand nutzt öffentliche Verkehrsmittel ohne gültige Fahrkarte 1 Tout à fait inacceptable

2

3

4

5

6


2

3

4

5

6


2

3

4

5

6

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

47

3

11

1

12

0

8

0

11

-1

4

0

48

-2

9

0

15

3

9

1

11

1

4

1

BG

54

9

14

-2

10

-1

5

-1

7

-1

2

-1

%

EB 79.2

EU 27

BE CZ

46

1

11

5

11

-1

8

0

11

-1

3

-1

DK

63

5

7

-2

12

2

6

-1

6

-2

2

-1

DE

46

-4

13

3

12

-1

8

2

10

0

3

1

EE

47

-16

10

5

9

1

5

2

12

2

4

1 0

IE

46

13

9

-2

13

4

8

-2

11

-1

6

EL

51

-9

12

-4

12

3

8

2

10

6

2

0

ES

50

19

10

-6

12

1

8

-3

10

-2

2

-3

FR

39

-3

7

0

11

2

11

3

17

-3

5

2

IT

48

7

13

4

11

-3

10

-2

7

-4

5

-1

CY

69

-3

11

1

8

1

4

0

4

0

1

1

LV

34

-13

6

-1

9

0

6

0

17

6

6

2

LT

53

1

6

-1

8

2

5

3

12

1

3

0

LU

42

-15

6

-1

12

5

8

3

16

6

4

3

HU

46

2

11

2

10

1

8

-2

11

0

6

2

MT

67

6

7

-8

7

-2

6

1

4

-1

2

1

NL

45

-2

12

3

18

0

9

0

11

1

2

-1

AT

36

10

10

0

14

1

11

0

12

-1

6

-2

PL

41

-4

11

0

12

0

9

2

12

-1

6

3

PT

36

5

16

-6

17

4

12

2

11

0

3

0

RO

54

13

12

-2

10

-1

6

-1

7

0

3

-2

SI

54

-3

10

4

9

0

6

0

9

1

4

1

SK

50

6

10

-4

13

2

5

-3

10

1

3

-2

FI

51

-2

12

-5

13

2

8

1

7

2

4

1

SE

49

-8

7

-2

18

6

10

4

10

2

2

-1

UK

53

3

8

1

10

0

7

-1

13

0

3

-1

HR

49

7

9

5

12

5

T48



QE20.2 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvezvous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". Quelqu’un utilise les transports publics sans un ticket valable QE20.2 Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means that you find it "absolutely acceptable". Someone uses public transport without a valid ticket QE20.2 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für jede der folgenden Verhaltensweisen, inwieweit Sie sie akzeptabel finden oder nicht. Bitte verwenden Sie dazu die folgende Skala: "1" bedeutet, dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen akzeptabel". Jemand nutzt öffentliche Verkehrsmittel ohne gültige Fahrkarte

7

8

9


Refus (SPONTANE)

NSP

7

8

9



DK

7

8

9



WN

%

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EU 27

2

-1

BE

2

-1

2

0

1

0

1

-1

0

0

1

-1

1

-1

0

0

1

-1

0

0

0

BG

2

0

0

2

0

1

1

1

-2

0

0

1

-3

CZ

2

-1

2

0

1

0

2

-1

1

0

1

-2

DK

1

-1

2

0

0

0

1

0

0

0

0

-1

DE

3

0

1

-1

1

0

1

-1

1

1

1

0

EE

1

0

2

1

1

1

8

4

1

1

1

0 -5

IE

3

-1

1

-2

1

0

0

-1

0

-2

2

EL

2

1

0

0

0

0

0

-1

1

1

0

0

ES

1

-3

2

0

1

0

2

1

0

-1

1

-4

FR

3

-1

3

0

2

1

2

-1

0

0

1

1

IT

2

-1

1

0

0

0

1

-1

0

-1

1

-1

CY

0

-1

0

0

1

1

0

-1

0

0

1

-1

LV

5

2

4

1

2

0

7

1

0

-1

2

1

LT

2

0

3

0

2

-1

3

-4

1

0

3

-1

LU

4

-1

3

1

1

-1

5

1

0

0

0

0

HU

3

0

3

1

0

-1

1

-2

1

-1

1

0

MT

2

2

1

0

0

-1

0

0

0

0

3

1

NL

2

1

0

-1

0

0

1

0

0

0

0

0

AT

5

-1

3

-1

0

-2

1

-3

0

-1

1

-1

PL

3

0

2

0

1

0

2

0

1

0

1

-1

PT

2

0

1

0

0

-1

0

-1

0

-1

2

-2

RO

2

-1

1

-1

1

0

1

-2

0

0

3

-3

SI

2

0

2

-1

0

-2

2

-1

1

1

2

0

SK

3

0

2

0

1

0

1

-1

1

1

2

1 1

FI

1

-1

2

0

1

1

2

2

0

0

1

SE

3

1

1

-1

0

0

1

0

0

0

0

0

UK

2

0

1

0

0

-1

2

1

0

-1

1

-1

HR

3

2

2

6

0

1

T49



QE20.2 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvezvous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". Quelqu’un utilise les transports publics sans un ticket valable QE20.2 Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means that you find it "absolutely acceptable". Someone uses public transport without a valid ticket QE20.2 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für jede der folgenden Verhaltensweisen, inwieweit Sie sie akzeptabel finden oder nicht. Bitte verwenden Sie dazu die folgende Skala: "1" bedeutet, dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen akzeptabel". Jemand nutzt öffentliche Verkehrsmittel ohne gültige Fahrkarte










%

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EU 27

78

3

15

0

6

-1

BE

81

3

15

1

4

-4

BG

83

5

9

-2

6

-1

CZ

77

6

14

-1

7

-2

DK

89

5

8

-3

3

-2

DE

78

-1

13

1

6

-2

EE

71

-8

16

3

11

5 -4

IE

75

11

17

-1

5

EL

83

-8

12

5

3

1

ES

81

11

12

-5

6

-1

FR

67

1

22

-1

10

0

IT

83

8

12

-5

4

-2

CY

92

0

5

1

1

-1

LV

56

-14

23

8

18

4 -4

LT

72

4

15

1

10

LU

67

-10

20

9

13

1

HU

74

1

17

2

8

-2

MT

87

-3

7

1

3

0

NL

84

1

13

0

3

-1

AT

72

12

17

-4

9

-7

PL

73

-1

18

2

7

-1

PT

81

5

14

0

4

-2

RO

82

9

10

-2

4

-5

SI

78

0

13

2

6

-3

SK

78

1

13

0

6

-3

FI

83

-5

10

3

5

1

SE

84

1

11

0

5

0

UK

78

2

15

-2

5

0

HR

69

17

12

T50



QE20.3 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvezvous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". Une personne privée est engagée par un ménage privé pour un travail et elle ne communique pas le paiement reçu en retour aux institutions fiscales ou de sécurité sociale même si ce devrait être communiqué QE20.3 Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means that you find it "absolutely acceptable". A private person is hired by a private household for work and he\ she does not report the payment received in return to tax or social security institutions although it should be reported QE20.3 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für jede der folgenden Verhaltensweisen, inwieweit Sie sie akzeptabel finden oder nicht. Bitte verwenden Sie dazu die folgende Skala: "1" bedeutet, dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen akzeptabel". Eine Privatperson wird von einem Privathaushalt mit einer Arbeit beauftragt und meldet die dafür erhaltene Zahlung nicht an Steuerbehörden oder die Sozialversicherung, obwohl sie gemeldet werden müsste 1 Tout à fait inacceptable

2

3

4

5

6


2

3

4

5

6


2

3

4

5

6

%

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EU 27

37

5

10

0

12

BE

28

5

9

1

13

0

9

0

14

-1

4

-1

2

10

0

20

0

6

BG

32

6

9

-4

1

11

0

8

2

13

0

4

CZ

25

-1

8

0

1

9

0

7

-2

17

0

7

0

DK

33

8

DE

31

0

7

-1

13

2

9

2

19

2

4

-3

9

1

13

2

8

1

16

0

4

EE

19

0

-11

6

2

8

2

6

0

16

3

4

-3

IE

37

10

10

-1

11

1

10

-1

15

3

6

0

EL

46

0

14

-3

13

2

9

4

10

1

2

-2

ES

44

11

9

-10

11

-3

9

-2

15

5

3

0

FR

43

7

9

1

12

0

6

-3

15

-5

4

0 -3

IT

42

13

12

0

14

1

11

-1

8

-5

5

CY

55

1

10

-1

11

1

6

0

7

-3

3

1

LV

16

-6

3

-2

7

0

6

1

21

5

5

-2

LT

22

-3

6

1

6

1

5

1

16

1

5

1

LU

29

-4

7

0

11

1

7

-2

20

4

6

3

HU

34

8

7

-3

12

1

12

3

14

-1

5

-2

MT

59

4

9

-9

6

0

6

0

7

1

2

0

NL

13

-2

6

1

10

-1

10

1

21

-3

11

0

AT

27

10

12

2

14

1

10

-1

12

-5

7

-2

PL

30

0

9

0

12

2

9

3

16

-1

5

0

PT

26

1

17

-4

18

5

12

3

12

-2

6

2

RO

31

7

13

2

11

1

9

1

12

-1

4

0

SI

35

0

7

-1

8

-4

7

0

15

3

6

0

SK

29

5

5

-8

10

-3

8

-1

17

3

7

1

FI

39

-2

12

-7

15

1

10

1

12

5

3

-1

SE

33

1

9

-1

16

2

7

-1

16

1

3

-1

UK

48

-1

10

2

11

-3

9

2

13

1

2

0

HR

40

8

8

5

14

5

T51



QE20.3 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvezvous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". Une personne privée est engagée par un ménage privé pour un travail et elle ne communique pas le paiement reçu en retour aux institutions fiscales ou de sécurité sociale même si ce devrait être communiqué QE20.3 Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means that you find it "absolutely acceptable". A private person is hired by a private household for work and he\ she does not report the payment received in return to tax or social security institutions although it should be reported QE20.3 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für jede der folgenden Verhaltensweisen, inwieweit Sie sie akzeptabel finden oder nicht. Bitte verwenden Sie dazu die folgende Skala: "1" bedeutet, dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen akzeptabel". Eine Privatperson wird von einem Privathaushalt mit einer Arbeit beauftragt und meldet die dafür erhaltene Zahlung nicht an Steuerbehörden oder die Sozialversicherung, obwohl sie gemeldet werden müsste

7

8

9


Refus (SPONTANE)

NSP

7

8

9



DK

7

8

9



WN

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

4

0

3

-1

1

0

3

-1

1

0

2

-1

5

-4

4

-2

1

0

2

-4

1

1

1

0

BG

6

1

3

-1

3

1

6

-2

1

0

4

-3

CZ

5

1

6

2

2

0

9

-1

2

1

3

-1

DK

6

0

3

-6

1

-2

4

-3

0

-1

1

0

DE

5

-1

4

-1

2

0

4

-3

2

1

3

1

EE

5

-2

6

0

2

-1

22

8

2

0

5

0

IE

4

-1

3

-1

0

-1

1

-2

0

-3

3

-5

%

EB 79.2

EU 27

BE

EL

2

-1

1

0

1

1

1

-1

1

1

1

1

ES

2

0

2

1

0

0

2

1

1

-2

1

-3

FR

4

0

2

0

0

-1

2

-1

1

1

2

0 -1

IT

4

1

1

-2

0

0

1

-1

1

0

2

CY

2

1

3

2

1

1

2

1

0

0

2

0

LV

9

3

8

1

4

0

17

1

1

-1

3

-1

LT

5

0

8

3

4

-1

18

-4

1

0

4

-1

LU

6

2

2

-2

2

-1

6

-2

1

1

1

-2

HU

4

-1

3

-1

1

-1

5

-1

2

-1

2

-1

MT

2

1

2

1

0

0

1

1

0

-2

5

2

NL

12

2

7

-1

3

1

5

1

0

0

2

2

AT

5

-3

4

-1

1

0

3

-3

2

1

2

-1

PL

4

0

3

-3

1

-1

5

-1

0

-1

4

0

PT

2

-1

2

0

0

-1

1

0

1

-1

3

-3

RO

4

0

2

-3

1

-1

5

-3

2

2

6

-5

SI

5

1

4

1

3

1

6

-1

2

1

3

0

SK

5

-1

4

-2

1

-2

7

3

2

1

4

2

FI

2

0

2

0

1

0

3

2

0

-1

1

1

SE

5

0

3

-2

1

-1

6

1

0

0

1

0

UK

2

0

2

1

0

0

2

1

0

-1

2

-1

HR

3

3

2

8

1

3

T52



QE20.3 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvezvous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". Une personne privée est engagée par un ménage privé pour un travail et elle ne communique pas le paiement reçu en retour aux institutions fiscales ou de sécurité sociale même si ce devrait être communiqué QE20.3 Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means that you find it "absolutely acceptable". A private person is hired by a private household for work and he\ she does not report the payment received in return to tax or social security institutions although it should be reported QE20.3 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für jede der folgenden Verhaltensweisen, inwieweit Sie sie akzeptabel finden oder nicht. Bitte verwenden Sie dazu die folgende Skala: "1" bedeutet, dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen akzeptabel". Eine Privatperson wird von einem Privathaushalt mit einer Arbeit beauftragt und meldet die dafür erhaltene Zahlung nicht an Steuerbehörden oder die Sozialversicherung, obwohl sie gemeldet werden müsste










Diff. EB 67.3

EB 79.2

Diff. EB 67.3

67

4

18

-2

11

-2

60

8

26

1

12

-10

%

EB 79.2

EU 27

BE

EB 79.2

Diff. EB 67.3

BG

60

4

17

0

18

-1

CZ

49

-2

24

0

22

2

DK

62

11

23

-1

14

-11

DE

62

5

20

0

15

-5

EE

38

-6

20

0

36

7

IE

68

9

21

3

8

-5

EL

82

2

12

-1

4

-2

ES

72

-4

18

5

8

4

FR

70

5

19

-5

9

0

IT

78

12

13

-9

6

-3

CY

81

0

9

-4

8

4

LV

33

-6

26

3

38

6

LT

40

1

21

3

35

-1

LU

55

-4

26

7

17

-2

HU

64

9

19

-2

13

-5

MT

81

-4

9

2

5

2

NL

39

-1

32

-3

27

2

AT

63

13

20

-6

14

-5

PL

60

5

20

-2

14

-4

PT

72

4

18

0

6

-1

RO

64

11

16

-1

12

-7

SI

56

-6

21

3

17

2

SK

51

-7

24

4

18

-1

FI

76

-7

15

5

8

2

SE

65

1

19

1

14

-3

UK

77

0

15

1

5

0

HR

61

20

16

T53



QE20.4 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvezvous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". Une société est engagée par un ménage privé pour un travail et elle ne communique pas le paiement reçu en retour aux institutions fiscales ou de sécurité sociale QE20.4 Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means that you find it "absolutely acceptable". A firm is hired by a private household for work and it does not report the payment received in return to tax or social security institutions QE20.4 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für jede der folgenden Verhaltensweisen, inwieweit Sie sie akzeptabel finden oder nicht. Bitte verwenden Sie dazu die folgende Skala: "1" bedeutet, dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen akzeptabel". Eine Firma wird von einem Privathaushalt mit einer Arbeit beauftragt und meldet die dafür erhaltene Zahlung nicht an Steuerbehörden oder die Sozialversicherung 1 Tout à fait inacceptable

2

3

4

5

6


2

3

4

5

6


2

3

4

5

6

%

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EU 27

53

3

12

-1

11

0

7

BE

44

1

12

-2

15

3

9

0

8

0

2

-1

0

12

0

3

BG

48

4

14

-2

12

2

0

7

2

7

-2

2

CZ

41

-1

10

0

10

0

-1

7

0

15

4

4

0

DK

71

13

10

-2

DE

59

0

14

2

7

-3

3

-1

5

-1

1

-1

11

2

5

0

5

-3

2

EE

51

-8

12

5

0

10

4

5

1

9

2

2

-1

IE

45

3

14

1

12

0

8

1

11

4

4

0

EL

58

-6

16

-1

12

3

6

1

3

1

2

1

ES

60

18

11

-10

10

-2

7

0

8

0

2

0

FR

60

3

11

-2

9

-2

5

0

7

-2

2

0

IT

44

7

13

3

15

1

11

-2

8

-2

3

-3

CY

82

6

6

-3

5

1

2

-1

4

0

1

0

LV

28

-11

9

1

9

-2

7

2

18

5

6

3

LT

44

-2

10

2

9

1

5

1

12

1

4

2 1

LU

61

-12

13

2

8

1

4

1

8

5

1

HU

45

6

10

-1

11

0

9

-1

12

0

6

0

MT

72

3

6

-12

5

0

4

1

2

0

1

0

NL

43

-4

15

-2

15

2

7

1

9

0

4

1

AT

41

7

17

6

15

1

9

-3

9

-5

3

-1

PL

39

-5

11

1

10

-1

10

3

13

2

4

1

PT

34

-1

20

0

17

7

10

-1

8

-2

4

0

RO

48

5

16

1

10

1

6

-1

6

0

3

0

SI

61

5

9

-1

6

-4

4

-1

7

1

4

0

SK

38

3

8

-8

10

-3

8

0

16

5

6

2

FI

67

2

11

-6

10

0

6

3

4

1

1

0

SE

69

4

12

1

10

1

4

-1

4

-1

1

0

UK

66

7

10

-2

8

-2

4

-1

6

0

1

0

HR

68

8

5

4

7

2

T54



QE20.4 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvezvous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". Une société est engagée par un ménage privé pour un travail et elle ne communique pas le paiement reçu en retour aux institutions fiscales ou de sécurité sociale QE20.4 Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means that you find it "absolutely acceptable". A firm is hired by a private household for work and it does not report the payment received in return to tax or social security institutions QE20.4 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für jede der folgenden Verhaltensweisen, inwieweit Sie sie akzeptabel finden oder nicht. Bitte verwenden Sie dazu die folgende Skala: "1" bedeutet, dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen akzeptabel". Eine Firma wird von einem Privathaushalt mit einer Arbeit beauftragt und meldet die dafür erhaltene Zahlung nicht an Steuerbehörden oder die Sozialversicherung

7

8

9


Refus (SPONTANE)

NSP

7

8

9



DK

7

8

9



WN

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

2

0

2

-1

1

0

1

-1

0

0

1

0

1

0

2

-1

0

-1

1

0

1

1

1

BG

2

1

1

0

-1

1

0

1

-3

1

1

4

-3

CZ

2

-1

3

1

1

1

3

-1

2

1

2

-3

DK

1

DE

0

-2

0

-3

0

0

1

0

0

-1

1

1

-1

0

-1

0

0

0

-1

2

1

2

EE

1

1

-1

1

0

1

1

3

0

1

0

4

-2

IE

2

0

2

1

0

-1

0

-1

0

-3

2

-5

%

EB 79.2

EU 27

BE

EL

1

1

0

0

0

0

0

-1

1

1

1

1

ES

0

0

0

0

0

0

1

1

0

-2

1

-5

FR

2

1

1

0

0

0

1

0

1

1

1

0

IT

3

0

1

0

0

0

1

0

0

-1

2

-1

CY

1

1

0

-2

0

0

0

0

0

0

0

-1

LV

5

2

4

0

2

1

7

1

0

-1

4

-1

LT

2

0

3

1

2

1

4

-4

1

-1

5

-1

LU

1

1

1

1

1

1

0

-1

0

0

2

1

HU

3

0

2

1

0

0

1

0

2

0

1

-3

MT

1

0

1

1

1

1

1

1

0

-1

5

4

NL

3

1

1

0

1

1

0

-1

0

0

1

0

AT

2

-3

1

0

0

0

1

-1

1

0

1

-1

PL

3

0

2

-1

1

0

1

-1

1

0

5

2

PT

2

1

1

0

0

0

0

0

1

0

3

-4

RO

1

-3

1

0

1

0

0

-1

1

1

7

-3

SI

2

-1

1

0

1

0

1

-1

1

1

2

-1

SK

3

-2

2

-1

1

0

4

2

2

2

3

1

FI

0

0

0

0

0

0

0

0

0

0

1

1

SE

0

-1

0

-1

0

0

0

-1

0

0

0

-1

UK

1

0

1

0

0

0

1

0

0

-1

2

-1

HR

1

0

0

1

0

2

T55



QE20.4 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvezvous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". Une société est engagée par un ménage privé pour un travail et elle ne communique pas le paiement reçu en retour aux institutions fiscales ou de sécurité sociale QE20.4 Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means that you find it "absolutely acceptable". A firm is hired by a private household for work and it does not report the payment received in return to tax or social security institutions QE20.4 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für jede der folgenden Verhaltensweisen, inwieweit Sie sie akzeptabel finden oder nicht. Bitte verwenden Sie dazu die folgende Skala: "1" bedeutet, dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen akzeptabel". Eine Firma wird von einem Privathaushalt mit einer Arbeit beauftragt und meldet die dafür erhaltene Zahlung nicht an Steuerbehörden oder die Sozialversicherung










Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

83

2

10

-1

4

-1

79

2

15

1

4

-4

BG

81

7

10

-1

4

-3

CZ

68

-2

19

4

10

1

DK

91

8

6

-2

2

-6

DE

88

3

7

-2

1

-3

EE

77

1

11

0

7

1

IE

78

4

15

4

4

-1

%

EB 79.2

EU 27

BE

EL

92

-3

5

1

1

0

ES

87

5

10

0

2

1

FR

85

-1

9

-1

4

1

IT

82

7

11

-5

4

-1

CY

94

3

5

-1

1

-1

LV

53

-10

24

7

18

4

LT

67

1

17

4

11

-2

LU

86

-7

9

6

3

1

HU

74

4

18

0

6

0

MT

87

-7

4

2

4

3

NL

80

-3

13

1

5

1

AT

81

10

13

-5

4

-4

PL

70

-2

17

3

8

-1

PT

82

7

12

-2

3

1

RO

80

5

9

0

3

-4

SI

80

-1

11

1

5

-1

SK

63

-8

22

7

10

-1

FI

93

-2

4

0

1

0

SE

94

4

5

-1

1

-3

UK

88

2

7

0

3

0

HR

86

9

3

T56



QE20.5 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvezvous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". Une société est engagée par une autre société pour un travail et elle ne communique pas ses activités aux institutions fiscales ou de sécurité sociale QE20.5 Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means that you find it "absolutely acceptable". A firm is hired by another firm for work and it does not report its activity to tax or social security institutions QE20.5 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für jede der folgenden Verhaltensweisen, inwieweit Sie sie akzeptabel finden oder nicht. Bitte verwenden Sie dazu die folgende Skala: "1" bedeutet, dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen akzeptabel". Eine Firma wird von einer anderen Firma mit einer Arbeit beauftragt und meldet ihre Tätigkeit nicht an Steuerbehörden oder die Sozialversicherung 1 Tout à fait inacceptable

2

3

4

5

6


2

3

4

5

6


2

3

4

5

6

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

61

3

12

54

-1

12

BG

56

8

CZ

48

-3

DK

80

DE

73

EE

59

%

EB 79.2

EU 27

BE

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

-1

9

0

5

0

6

0

2

0

0

11

0

7

1

9

1

2

0

13

-3

8

-1

6

2

7

0

2

-1

10

0

10

0

4

-1

13

3

4

2

11

9

-1

3

-3

2

-2

4

0

1

0

0

11

1

7

2

3

1

2

-3

0

0

-7

13

7

7

2

4

1

6

-1

1

-2 0

IE

50

3

15

1

10

-1

7

1

8

2

2

EL

63

-4

17

1

10

1

4

1

3

1

1

0

ES

71

22

10

-10

8

-3

4

-2

4

0

1

0

FR

68

2

11

-1

8

-1

4

1

5

-1

1

0

IT

47

6

14

2

13

0

11

1

6

-4

4

-1

CY

89

10

6

-3

3

0

0

-3

1

-2

0

0

LV

44

-3

7

-3

8

-1

7

3

14

4

4

1

LT

54

1

10

1

7

2

4

1

9

-1

2

1 1

LU

69

-9

11

4

8

2

2

-1

5

2

1

HU

54

4

10

0

10

0

7

-1

7

-1

4

1

MT

75

5

7

-13

4

1

3

1

2

1

0

0

NL

55

-5

16

1

12

1

5

1

6

1

2

0

AT

52

9

16

3

14

1

6

-4

6

-3

2

-2

PL

42

-10

13

2

10

0

9

4

10

1

5

2

PT

38

-1

18

-1

16

6

9

2

9

-2

3

0

RO

55

7

13

-3

8

0

5

-1

5

-1

2

0

SI

72

5

7

-3

6

0

3

-1

4

0

3

1

SK

46

2

10

-6

10

-1

7

0

11

4

6

3

FI

73

2

10

-5

8

0

4

1

3

2

1

0

SE

77

4

11

1

6

0

2

-1

2

-1

1

0

UK

70

6

10

-1

6

-2

4

0

5

-1

1

0

HR

72

7

5

3

5

2

T57



QE20.5 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvezvous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". Une société est engagée par une autre société pour un travail et elle ne communique pas ses activités aux institutions fiscales ou de sécurité sociale QE20.5 Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means that you find it "absolutely acceptable". A firm is hired by another firm for work and it does not report its activity to tax or social security institutions QE20.5 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für jede der folgenden Verhaltensweisen, inwieweit Sie sie akzeptabel finden oder nicht. Bitte verwenden Sie dazu die folgende Skala: "1" bedeutet, dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen akzeptabel". Eine Firma wird von einer anderen Firma mit einer Arbeit beauftragt und meldet ihre Tätigkeit nicht an Steuerbehörden oder die Sozialversicherung

7

8

9


Refus (SPONTANE)

NSP

7

8

9



DK

7

8

9



WN

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

1

0

1

0

1

-1

1

0

BG

1

0

1

CZ

3

1

DK

0

DE

0

EE

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

0

0

0

-1

1

0

2

-1

0

-1

0

-1

1

1

1

0

-1

0

-1

1

-1

0

0

4

-4

2

1

0

0

2

0

2

1

3

-2

-1

0

-2

0

0

0

-1

0

0

1

0

0

0

-1

0

-1

0

-1

2

1

2

1

1

0

1

0

0

0

2

0

1

0

5

0 -5

%

EB 79.2

EU 27

BE

IE

3

1

2

1

1

1

1

0

1

-2

2

EL

1

1

0

0

0

0

0

0

1

1

1

1

ES

0

0

0

0

0

0

0

0

0

-2

1

-5

FR

1

0

0

0

0

0

0

-1

1

1

1

0

IT

2

-1

1

0

0

0

0

0

1

0

2

0

CY

0

0

0

-1

0

0

0

0

0

0

1

-1

LV

3

0

3

0

1

0

4

1

1

0

5

-1

LT

2

1

2

0

1

0

3

-1

1

0

6

-3

LU

0

0

0

0

0

0

0

-1

0

0

1

-2

HU

2

0

2

0

0

0

0

-1

1

-1

1

-2

MT

0

-1

1

1

1

1

1

1

0

-1

5

4

NL

1

0

0

-1

0

0

0

0

0

0

2

2

AT

1

-2

1

0

0

0

0

-1

1

0

1

-1

PL

3

1

1

-1

1

0

1

-1

0

0

4

0

PT

2

0

1

0

0

0

0

0

1

0

3

-4

RO

1

-2

1

0

1

1

1

0

1

1

7

-2

SI

1

-1

1

0

1

0

1

0

1

1

2

0

SK

3

0

1

-2

1

0

2

1

1

1

3

0

FI

0

0

0

0

0

0

0

0

0

-1

1

1

SE

0

-1

0

0

0

0

0

-1

0

0

1

0

UK

1

0

0

-1

0

0

1

0

0

0

2

-1

HR

1

1

0

1

1

2

T58



QE20.5 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvezvous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". Une société est engagée par une autre société pour un travail et elle ne communique pas ses activités aux institutions fiscales ou de sécurité sociale QE20.5 Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means that you find it "absolutely acceptable". A firm is hired by another firm for work and it does not report its activity to tax or social security institutions QE20.5 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für jede der folgenden Verhaltensweisen, inwieweit Sie sie akzeptabel finden oder nicht. Bitte verwenden Sie dazu die folgende Skala: "1" bedeutet, dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen akzeptabel". Eine Firma wird von einer anderen Firma mit einer Arbeit beauftragt und meldet ihre Tätigkeit nicht an Steuerbehörden oder die Sozialversicherung










%

EB 79.2

Diff. EB 67.3

EU 27

87

BE

85

BG

83

CZ

72

DK

93

DE

93

EE

82

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

2

8

0

3

0

1

11

1

3

-2

6

9

0

3

-3

-4

16

4

7

1

4

4

-1

1

-3

2

3

-2

1

-1

2

7

-2

4

0

IE

82

4

9

1

6

2

EL

93

-3

4

1

1

0

ES

92

6

6

0

1

0

FR

90

1

6

-1

2

0

IT

85

7

10

-6

3

-1

CY

97

3

1

-2

1

0

LV

66

-5

18

5

11

2

LT

75

5

12

1

7

-2

LU

91

-3

6

3

1

0

HU

82

3

12

0

5

0

MT

89

-7

2

1

4

3

NL

88

-2

7

0

3

1

AT

87

8

8

-6

3

-2

PL

74

-4

15

3

6

0

PT

82

7

12

-2

3

0

RO

81

4

7

-1

4

-2

SI

87

0

6

-1

3

-1

SK

73

-4

16

5

6

-3

FI

94

-3

4

2

1

1

SE

96

3

3

-1

0

-2

UK

90

3

6

0

2

-1

HR

88

8

2

T59



QE20.6 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvezvous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". Une société engage une personne privée et l’entièreté ou une partie du salaire qui lui est payé n’est pas officiellement enregistré QE20.6 Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means that you find it "absolutely acceptable". A firm hires a private person and all or a part of the salary paid to him\ her is not officially registered QE20.6 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für jede der folgenden Verhaltensweisen, inwieweit Sie sie akzeptabel finden oder nicht. Bitte verwenden Sie dazu die folgende Skala: "1" bedeutet, dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen akzeptabel". Eine Firma stellt eine Privatperson ein und das gesamte Gehalt oder ein Teil dessen, was der Person gezahlt wird, wird nicht offiziell gemeldet 1 Tout à fait inacceptable

2

3

4

5

6


2

3

4

5

6


2

3

4

5

6

%

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EU 27

57

3

12

-1

10

1

6

BE

43

1

14

2

14

0

8

BG

51

8

14

-2

10

2

CZ

39

-4

10

2

11

DK

67

12

10

-3

DE

68

-1

11

1

EE

49

-9

11

5

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

0

7

-1

2

0

0

12

1

3

0

6

0

5

-3

2

0

0

6

-2

15

4

4

0

9

0

4

0

5

-2

1

-1

8

2

3

0

4

-1

1

-1

9

4

4

1

10

1

2

-3

IE

48

5

13

-1

11

-1

8

2

10

5

3

0

EL

53

-13

21

5

11

2

5

1

4

1

1

0

ES

64

19

10

-11

9

-2

6

-1

7

1

2

1

FR

62

2

11

-1

9

0

3

-1

8

0

2

0

IT

48

7

14

2

13

1

10

-1

6

-4

5

-1

CY

84

5

5

-3

3

0

2

-1

4

1

0

-1

LV

36

-5

7

-1

8

0

6

0

17

4

6

2

LT

50

-1

10

3

7

1

5

0

11

1

3

1 2

LU

64

-12

11

3

7

3

4

1

6

2

3

HU

49

5

7

-5

10

2

8

-1

9

-3

6

2

MT

74

7

8

-10

3

-2

4

1

2

-1

1

0

NL

43

-2

14

0

14

0

7

-1

10

-1

5

2

AT

45

7

12

2

15

3

9

-2

8

-3

3

-4

PL

42

-8

12

2

10

1

9

3

13

2

4

2

PT

38

1

17

-3

16

6

10

1

9

-1

4

1

RO

54

6

14

0

7

-3

6

2

7

1

2

-1

SI

65

1

8

-2

7

-1

3

-3

6

1

3

1

SK

45

3

9

-7

10

-1

9

0

11

4

4

1

FI

70

-3

11

-2

7

1

5

1

5

3

1

0

SE

71

3

15

4

7

0

3

-1

3

-1

0

-1

UK

65

4

10

-1

8

0

4

-1

7

0

1

0

HR

70

7

6

2

7

2

T60



QE20.6 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvezvous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". Une société engage une personne privée et l’entièreté ou une partie du salaire qui lui est payé n’est pas officiellement enregistré QE20.6 Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means that you find it "absolutely acceptable". A firm hires a private person and all or a part of the salary paid to him\ her is not officially registered QE20.6 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für jede der folgenden Verhaltensweisen, inwieweit Sie sie akzeptabel finden oder nicht. Bitte verwenden Sie dazu die folgende Skala: "1" bedeutet, dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen akzeptabel". Eine Firma stellt eine Privatperson ein und das gesamte Gehalt oder ein Teil dessen, was der Person gezahlt wird, wird nicht offiziell gemeldet

7

8

9


Refus (SPONTANE)

NSP

7

8

9



DK

7

8

9



WN

%

EB 79.2

Diff. EB 67.3

EB 79.2

EU 27

1

-1

BE

3

0

BG

2

CZ

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

1

0

1

-1

0

0

0

-1

1

0

1

0

2

-1

1

-1

1

1

0

0

1

-1

1

-1

0

2

-1

1

1

4

3

0

3

1

-3

1

0

4

1

2

1

2

-2

DK

1

DE

1

-1

1

0

0

-2

0

-1

1

-1

0

-1

1

0

-1

0

0

0

-1

2

1

2

EE

2

0

1

3

1

1

1

3

-1

1

0

4

-1 -6

IE

2

0

1

-1

1

1

0

-1

1

-2

2

EL

2

1

0

0

0

0

0

0

1

1

1

1

ES

1

0

0

0

0

0

0

0

0

-2

1

-5

FR

1

0

1

0

1

1

1

0

0

0

1

0

IT

2

-1

0

-1

0

0

0

0

1

1

1

-1

CY

0

0

0

0

0

0

0

0

0

0

0

-2

LV

3

-1

4

-1

1

-1

8

3

0

0

3

-1

LT

2

0

2

-1

2

1

4

-1

1

0

4

-2

LU

2

2

1

0

0

0

0

-1

0

0

1

0

HU

3

0

3

2

1

1

1

0

1

-1

1

-1

MT

0

0

1

1

1

1

2

2

0

-1

5

3

NL

4

1

2

1

1

1

1

1

0

0

1

0

AT

2

-1

1

-1

0

-1

1

0

1

-1

2

0

PL

3

0

2

0

0

-1

1

-1

0

-1

4

1

PT

2

-1

1

0

0

0

0

0

1

-1

3

-4

RO

1

-1

1

-1

1

0

1

-1

1

1

6

-2

SI

1

0

2

2

1

1

1

0

1

1

2

-1

SK

3

-1

2

-1

1

-1

2

0

1

1

2

-1

FI

0

0

0

0

0

0

0

0

0

-1

1

1

SE

0

-1

1

0

0

0

0

-1

0

0

0

0

UK

1

0

1

0

0

0

1

0

0

0

2

-2

HR

1

1

0

1

0

2

T61



QE20.6 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvezvous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". Une société engage une personne privée et l’entièreté ou une partie du salaire qui lui est payé n’est pas officiellement enregistré QE20.6 Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means that you find it "absolutely acceptable". A firm hires a private person and all or a part of the salary paid to him\ her is not officially registered QE20.6 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für jede der folgenden Verhaltensweisen, inwieweit Sie sie akzeptabel finden oder nicht. Bitte verwenden Sie dazu die folgende Skala: "1" bedeutet, dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen akzeptabel". Eine Firma stellt eine Privatperson ein und das gesamte Gehalt oder ein Teil dessen, was der Person gezahlt wird, wird nicht offiziell gemeldet










%

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EU 27

84

2

10

0

3

-1

BE

79

2

15

1

5

-3

BG

82

9

8

-3

5

-4

CZ

66

-4

19

4

11

2

DK

91

10

6

-3

2

-7

DE

90

1

5

-2

1

-2

EE

74

1

12

-2

9

1

IE

80

4

12

3

5

0

EL

91

-4

5

1

2

1

ES

88

4

9

2

2

1

FR

85

0

10

1

3

-1 -1

IT

85

8

11

-5

3

CY

94

1

5

1

1

0

LV

57

-5

23

6

16

0

LT

71

2

14

2

9

-2

LU

87

-4

9

4

3

1

HU

75

2

15

-2

8

2

MT

88

-6

3

0

4

3

NL

77

-4

15

1

7

3

AT

82

10

12

-6

4

-3

PL

73

-2

17

3

6

-2

PT

81

5

13

0

3

0

RO

80

4

9

0

3

-4

SI

83

-4

8

1

5

2

SK

73

-4

16

6

8

-2

FI

92

-4

6

4

1

0

SE

95

4

3

-2

1

-2

UK

88

3

8

0

2

-2

HR

86

9

3

T62



QE20.7 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvezvous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". Quelqu’un évite les impôts en ne déclarant pas son revenu ou uniquement en partie QE20.7 Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means that you find it "absolutely acceptable". Someone evades taxes by not or only partially declaring income QE20.7 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für jede der folgenden Verhaltensweisen, inwieweit Sie sie akzeptabel finden oder nicht. Bitte verwenden Sie dazu die folgende Skala: "1" bedeutet, dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen akzeptabel". Jemand umgeht die Steuer, indem er sein Einkommen nicht oder nicht vollständig angibt 1 Tout à fait inacceptable

2

3

4

5

6


2

3

4

5

6


2

3

4

5

6

%

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

EU 27

52

5

12

-1

11

-1

7

BE

43

6

13

0

14

-1

9

BG

50

7

13

-1

10

2

Diff. EB 67.3

0

8

-2

3

0

0

12

0

3

-1

7

2

8

-2

2

-3

CZ

37

-1

10

-1

14

2

7

-1

15

4

4

-1

DK

67

14

11

-2

9

0

4

0

4

-4

1

-1

DE

53

0

13

1

13

1

7

2

6

-3

2

-1

EE

47

-10

14

8

9

2

5

1

12

2

2

-2

IE

44

2

13

0

10

-1

9

1

12

6

5

2

EL

51

-4

17

1

13

2

8

3

6

-1

2

-1

ES

69

27

9

-10

8

-7

5

-2

6

-1

1

0

FR

58

6

12

-1

9

-2

5

-1

9

-2

2

0

IT

47

9

13

1

13

2

10

0

7

-6

5

-3

CY

87

10

5

-1

3

-4

1

-3

2

-1

0

-1

LV

28

-7

8

-1

9

-1

8

3

19

5

4

-3

LT

48

1

9

1

8

2

6

2

12

-2

3

1

LU

56

-2

10

-1

12

3

6

2

8

-3

2

0

HU

40

2

10

-1

11

-1

10

0

12

-1

6

2

MT

73

4

8

-7

6

-1

3

1

1

-2

1

1

NL

39

-1

16

0

16

-2

9

1

10

-1

4

0

AT

41

11

15

4

15

1

10

-1

9

-6

3

-3

PL

38

-9

12

1

12

1

9

4

13

1

6

3

PT

31

3

15

-5

21

8

12

3

11

-3

4

0

RO

49

8

15

0

9

-1

6

0

7

-2

3

0

SI

55

-4

10

0

9

-1

4

-1

8

2

4

0

SK

37

0

10

-9

14

3

8

-1

14

5

5

1

FI

66

4

12

-7

10

1

6

0

4

2

0

-1

SE

68

3

15

1

9

1

3

-1

3

-2

1

-1

UK

64

5

11

0

10

1

5

-1

5

-2

1

-1

HR

62

8

7

4

9

4

T63



QE20.7 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvezvous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". Quelqu’un évite les impôts en ne déclarant pas son revenu ou uniquement en partie QE20.7 Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means that you find it "absolutely acceptable". Someone evades taxes by not or only partially declaring income QE20.7 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für jede der folgenden Verhaltensweisen, inwieweit Sie sie akzeptabel finden oder nicht. Bitte verwenden Sie dazu die folgende Skala: "1" bedeutet, dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen akzeptabel". Jemand umgeht die Steuer, indem er sein Einkommen nicht oder nicht vollständig angibt

7

8

9


Refus (SPONTANE)

NSP

7

8

9



DK

7

8

9



WN

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

2

0

1

0

0

0

2

-2

2

0

1

0

BG

1

-1

1

-1

1

%

EB 79.2

EU 27

BE

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

1

0

1

0

2

-1

1

-1

0

0

0

-1

0

2

-2

1

1

4

-1

CZ

3

0

2

0

1

0

2

-2

2

0

2

-2

DK

1

-2

1

-3

0

-1

1

-1

0

0

1

0

DE

1

-1

1

0

0

0

0

-1

2

1

2

1

EE

2

0

2

0

1

1

3

1

1

0

4

0 -4

IE

2

-1

2

1

1

0

0

-1

0

-3

3

EL

1

0

0

0

0

0

0

0

2

2

1

1

ES

0

-1

0

0

0

0

0

0

1

0

1

-4

FR

1

0

0

-2

1

1

1

0

0

0

1

0

IT

3

0

0

-2

0

0

0

-1

1

0

1

-1

CY

0

0

0

-1

0

0

1

1

0

0

0

-1

LV

5

1

5

1

2

0

7

1

1

0

4

1

LT

2

0

2

0

2

1

4

-2

1

0

4

-3

LU

2

1

1

0

0

0

1

0

0

0

1

-2

HU

4

1

2

-1

1

0

2

0

1

-2

1

-1

MT

1

0

2

2

1

1

1

1

0

-1

4

3

NL

2

0

2

1

1

1

1

1

0

0

1

1

AT

2

-2

1

-1

0

-1

1

-1

2

1

1

-2

PL

4

2

2

0

0

-1

1

0

1

1

4

0

PT

2

-1

0

-1

0

0

0

0

1

-1

2

-4

RO

2

0

1

-1

1

0

1

-1

1

1

6

-3

SI

2

1

1

0

1

0

1

0

1

1

3

1

SK

5

2

2

-1

1

-1

2

0

1

1

2

0 1

FI

1

0

0

-1

0

0

0

0

0

0

1

SE

0

-1

0

0

0

0

1

0

0

0

0

0

UK

1

0

1

0

1

1

0

-1

0

0

1

-2

HR

1

1

1

1

0

2

T64



QE20.7 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvezvous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". Quelqu’un évite les impôts en ne déclarant pas son revenu ou uniquement en partie QE20.7 Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means that you find it "absolutely acceptable". Someone evades taxes by not or only partially declaring income QE20.7 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für jede der folgenden Verhaltensweisen, inwieweit Sie sie akzeptabel finden oder nicht. Bitte verwenden Sie dazu die folgende Skala: "1" bedeutet, dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen akzeptabel". Jemand umgeht die Steuer, indem er sein Einkommen nicht oder nicht vollständig angibt










Diff. EB 67.3

EB 79.2

Diff. EB 67.3

EB 79.2

Diff. EB 67.3

83

4

11

-2

4

-1

79

5

15

-1

5

-4

BG

80

10

11

-4

5

-4

%

EB 79.2

EU 27

BE CZ

69

0

19

3

9

-1

DK

91

12

6

-4

2

-7

DE

86

4

8

-4

3

-1

EE

74

-1

13

-1

7

1

IE

75

0

17

8

5

-1

EL

89

1

8

-2

1

-1

ES

91

7

7

-1

1

0

FR

84

3

12

-1

3

-1

IT

83

12

12

-8

3

-3

CY

96

3

2

-2

1

0

LV

53

-6

23

2

19

3

LT

71

6

15

-1

9

-3

LU

85

4

10

-3

4

1

HU

71

0

18

1

9

1

MT

90

-3

2

-2

4

2

NL

79

-2

14

-1

6

2

AT

81

15

12

-9

4

-5

PL

70

-5

18

3

7

1

PT

79

9

15

-2

3

-1

RO

79

7

10

-2

4

-3

SI

78

-6

12

2

6

3

SK

68

-8

19

6

10

0

FI

93

-2

5

2

2

0

SE

94

3

4

-2

2

0

UK

89

4

6

-3

3

0

HR

80

13

4

T65