Corruption and Tax
Public debt, corruption and tax evasion: Nash and Stackelberg equilibria
... of corruption” and on tax ...of corruption and tax evasion in one hand and the government in the other, requires that the discount rate of the group of people involved in illegal actions must ...
23
Corruption and tax evasion an optimal policy
... a corruption-proof theorem resulting from a corner ...and tax collectors, a maximizing- revenue government sets a level of taxation that reduces the stake and then the benefits of ...
15
Corruption, Tax Evasion and Social Values
... the tax rate ( ...between corruption, tax evasion and spending on education across countries (Mauro 1995; Tanzi and Davoodi ...of corruption and tax evasion; instead, corruption ...
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The Role of Corruption Control in Moderating the Relationship Between Value Added Tax and Income Inequality
... of corruption on value added tax (VAT) and income inequality in the top 10 most corrupted ...of tax collection, which the government can allocate the higher tax revenues for social and ...
9
Corruption, tax evasion and the Laffer curve
... of corruption and super-audits, we choose the GSG model for the ease with which the parameters of corruption ...the tax and fine rates set by the ...
22
Quantification of the impact of corruption on the extent of tax evasion in Romania
... policy, tax evasion and corruption in the context of a corrupt economic and social ...the tax administration is properly controlled and sanctioned by the workers of the anti-corruption ...
7
Understanding Tax Corruption in Transition Economies: Evidence from Bulgaria
... Tax corruption is traditionally evaluated in terms of business ...compliant tax-payers, or bribes paid by taxpayers whose non-compliance is due to flaws in tax and accounting regulations, most ...
28
Corruption, Marketisation and Corporate Tax Management in China: Evidence from Listed Firms
... of corruption on tax management may be non-linear, but instead supports two opposite theoretical views of corruption, the “helping hand” view and “grabbing hand” ...
20
Dynamic Relationship among Tax Evasion, Control over Corruption and Political Accountability: A Case Study of Pakistan
... points; Corruption control, military in politics, religion in politics, law and order, ethnic tensions and democratic accountability –each weighted by 6 points; and bureaucracy quality – 4 ...model, ...
6
Fighting Corruption and Enhancing Tax Compliance through Digitization: Achieving Sustainable Development in Romania
... improve tax compliance and reduce corruption, thus increasing the level of sustainable development in ...as tax compliance is concerned, it can be positively influenced by better digital public ...
24
An Evaluation of the Impact of Corruption, Tax Burden, and Income on the Size of the Shadow Economy
... of corruption, tax burden, income, and tax administration efficiency on the size of the shadow ...circleof tax evasion and political corruption in which many developing countries, and ...
13
Tax corruption and private sector development in Vietnam
... of corruption and firm tax evasion have explicitly recognised the interaction between corruption and tax ...of corruption and tax ...is corruption that largely drives ...
25
Fiscal consolidation with tax evasion and corruption
... that corruption and tax evasion are not important for the effects of fiscal consolidation on exports or imports, we consider a closed ...of tax evasion, in which case they pay a penalty, and the ...
43
The Long Run Effects of Oil Wealth on Development: Evidence from Petroleum Geology
... democracy, corruption index, and tax revenue are further from the OLS results and less precise when using one instrument—or even two instruments—compared to estimates based on larger instrument ...and ...
108
Raising Wages as a Strategy to Reduce Corruption
... of corruption in tax administration, with respect to which Virmani (1987) is a pioneering work, contemporary research customarily adopts the hierarchical structure model (tax auditor–super ...
12
Paving the Way for Micro-, Small- and Medium-Sized Enterprises in the Southern Mediterranean. CEPS Policy Brief No. 314, 14 January 2014
... and tax regulations; infrastructure (communications, utility services, roads and transport); access to financial instruments; clients and suppliers; availability of skills; and informality and corruption ...
7
Micro-, Small- and Medium-Sized Enterprises with High-Growth Potential in the Southern Mediterranean: Identifying Obstacles and Policy Responses. CEPS Paperbacks. January 2014
... To determine the importance of the obstacles in the different areas, the relative importance of each has been assessed. Overall, the results suggest that all areas are perceived to be moderately difficult or more ...
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Does Corruption in a Country Affect the Foreign Direct Investment? A Study of Rising Economic Super Powers China and India
... that corruption in a country adversely affects the inward flows of ...Each corruption scandal that came to light in India had an adverse effect on FDI inflows; the larger the scandal was, the higher the ...
6
Rent Seeking, Tax Policy, and Economic Growth
... reflect corruption level, property right enforcement, rule of law, but do not contain information about the government skill to choose macroeconomic ...distorted tax policy may give incentives for ...
44
The theoretical development of opacity entrepreneurship in Malaysia
... off-the-books, tax haven, corruption, taxation, government, as well as formal ...to tax obligations and regulations (Eric, 2003; Malkawi and Haloush, 2008; Oh and Lim, 2011; Braithwaite, Reinhart and ...
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