Abstract
This Thematic Brief is part of a series of publications on Enterprise Formalization. Thematic Brief 3/2021 investigates ‘entry level’ mechanisms and related business registration, tax and social security reforms to tailor existing requirements to the needs and characteristics of micro and small enterprises. Such schemes can make the formalization of enterprises easier and more attractive. Moreover, the brief singles out the important function that employers’ and workers organisations can have within this context.