Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which increases the risk of detection and penalties....

1. Introduction to formalizing the informal economy using an e-government approach -- 2. Theorizing an e-government approach towards formalizing the informal economy -- 3. E-government tools to formalize the informal economy -- 4. Conclusions: a future roadmap for the transition to formality...