A Study On The Causes Of Unrecorded Economy In Turkish Health Sector

This study was conducted to examine the reasons for the emergence of the unrecorded economy in the healthcare sector. As part of this qualitative research, interviews were conducted with managers, auditors, and sector representatives in the healthcare industry. These interviews were analyzed using Interpretive Phenomenological Analysis. The findings indicate that the unrecorded economy is not caused by a single factor. According to the participants' statements, insufficient income, lack of oversight, perceived lack of justice, legal uncertainty, and the unique characteristics of the healthcare sector are significant factors contributing to the unrecorded economy. Furthermore, cultural norms, social trust levels, erosion of ethical sensitivities, and the legitimization of informal relationships are cited as important factors fueling informality. The study contributes to the literature by addressing the multi-dimensional impact of economic, institutional, and cultural processes on unrecorded economic behavior. According to the findings, strengthening ethical principles, solidifying oversight mechanisms, and improving working conditions for employees are significant policy recommendations to support this process.