Mr Lyubomir Mishkov
MBA with Distinction - University of Sheffield
CMgr MCMI - Chartered Management Institute
Management Doctoral Centre, B08
171 Northumberland Road, Sheffield. S10 1DF.
Informal entrepreneurship and tax evasion in Bulgaria
Professor Colin Williams
Dr. Robert Wapshott
My professional career started as a junior expert in the Bulgarian public sector. After a short placement in the private sector, I have established myself as an IT entrepreneur. Luckily, I have been brought to Sheffield to follow natural business expansion related to outsourcing. I have embarked and completed successfully an MBA at University of Sheffield. Building upon my previous entrepreneurial experience, I had a chance to dedicate on doing a PhD with the view to make a change in reducing informality and improve taxation.
Scope of Research
The main research aim of this study is to explore at the level of the entrepreneur the relationship between the level of costs, tax, time, and procedures, which push entrepreneurs to function partly/fully informally or impede formalisation and how these variables affect their tax evasion behaviour. Simultaneously, at the institutional level, it will be studied how tax authorities recognise and tackle entrepreneurs’ strategies to reduce costs of formality while utilising informal tactics.
Involvement in any Previous Research Projects
FP7: Industry-Academia Partnerships and Pathways (IAPP) - Marie Curie