[PDF] Top 20 Understanding Tax Corruption in Transition Economies: Evidence from Bulgaria

... the tax burden and the cost of evasion. They are derived both from hard data about marginal and effective tax rates and compliance gaps, and from in- volved parties’ assessment of the ... See full document

... CEE economies (SOFIBOR for Bulgaria, PRIBOR for Czech Republic, BUBOR for Hungary, WIBOR for Poland and ROBOR for Romania) in comparison with EONIA in the period 2005-2010 we have found an increased ... See full document

... switch from highly negative real deposit rates to generally positive returns (Table 2 ) ...Albania, Bulgaria, and Russia--real deposits rates have been negative and ... See full document

... inversely corruption patterns - are associated with the anti-corruption policies, which were applied and largely publicized in some ...example, Bulgaria changed important laws to reform the public ... See full document

... and corruption, and the theory of substitutes and complements was explained to them, without however mentioning the theoretical prediction for Colombia was not ... See full document

... changes from the perspective of the economy that shifted from transition towards market-oriented ...during transition and post-transition ...the transition period in comparison ... See full document

... higher tax ethics than men. Similarly, pensioners comply more with tax legislation than non-pensioners while self-employed citizens have weaker tax ethics ...with tax legislation compared to ... See full document

... However, at the microeconomic level no real liberal- ization happened. Traditional centralized socialist regulations were largely replaced by various decen- tralized regulations and controls, imposed by sectoral ... See full document

... of corruption on economic growth and also provide support as to whether or not corruption impacts other explanatory variables in the economic growth ...(e.g. corruption) may themselves be affected by ... See full document

... difference in maturity level while being in the classroom with other non-veteran students: Yeah man I know exactly what you mean. I just felt like an old man (laughter) when I was in class. Like you said (referencing ... See full document

... these economies justifies the large and persistent deficits, in case of sudden shift in the market sentiment, the inevitable adjustment could have devastating macroeconomic ...SEE economies must continue ... See full document

... or tax hikes when consolidating the public ...while tax- based corrections are followed by deep and prolonged ...labor tax hike, because of the limited accommodation by the central bank and the fixed ... See full document

... the tax collector is to make report to the principal, whose content is a valulable source of ...payment from the principal depending on the report that ...transfer from the agent to the supervisor ( ... See full document

... of tax evasion and corruption is motivated by the following empirical ...individual tax returns in the US is less that 1% (McCa¤ery and Slemrod, 2004), the rate of tax compliance is estimated ... See full document

... the tax rate T = (2-k)f/k, where p* = 1. As the tax rate rises up to this point, the economy continues in the IAC ...the tax rate increases beyond T, p* becomes > ...any tax rate between T ... See full document

... Moreover, institutional quality is associated with innovation, in the form of new prod- uct and processes, which affects both productivity and value-added of economic activities (Lundvall, 2007). An example of these ... See full document

... countries. Here, the variance of ℎ 𝑖𝑖𝑖𝑖 converges to a constant rather than zero, which is consistent with having two or more convergence clubs in the sample. In other words, there are multiple equilibrium values, and ... See full document

... However, external deficits widened further, mainly due to difficulties in the energy sector. Some progress was made as regards the enforcement of court rulings and the establishment of property rights, but the ... See full document

... In order to estimate our model consisting of three endogenous variables for ten European transition economies Bulgaria, Czech republic, Estonia, Hungary, Latvia, Lithuania, Poland, Roman[r] ... See full document

... As emphasized by many authors such as Mishra and Montiel (2013), who made a survey of empirical literature on monetary policy effectiveness in low-income countries, the issue of the effectiveness of monetary policy ... See full document