Advanced Search
MyIDEAS: Login to save this article or follow this journal

Tax Corruption: Stimuli and Restraints

Contents:

Author Info

  • Konstantin Pashev

Abstract

This paper studies recent findings of business and tax administration surveys on the scope and causes of corruption in tax administration in Bulgaria in the context of the theoretical models and empirical tests of corruption and evasion. It is an attempt to shift the current policy focus on sanctions and brakes to positive incentives. It studies the specific demand and supply-side drivers of corruption for the two broad categories of corruption services supplied by the tax administration: those, related to tax evasion and those, related to preferential treatment of taxpayers. On these grounds it draws some policy implications on the opportunities and limitations of the use of incentives, especially wage and bonus incentives in the fight against corruption in tax administration.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.ceeol.com/aspx/issuedetails.aspx?issueid=c7f0a5e8-da0e-4fb4-a7d3-0b9b632ce84f&articleid=a4cdfce0-5271-44ac-9478-b8d741a1e5f5#aa4cdfce0-5271-44ac-9478-b8d741a1e5f5
Download Restriction: Fee access

As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

Bibliographic Info

Article provided by Bulgarian Academy of Sciences - Economic Research Institute in its journal Economic Thought.

Volume (Year): (2005)
Issue (Month): 3 ()
Pages: 60-87

as in new window
Handle: RePEc:bas:econth:y:2005:i:3:p:60-87

Contact details of provider:
Postal: 3, Aksakov Str., 1040, Sofia
Phone: (+359 2) 810 40 18
Fax: (+359 2) 988 21 08
Email:
Web page: http://www.iki.bas.bg
More information through EDIRC

Related research

Keywords:

Find related papers by JEL classification:

References

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
as in new window
  1. Vito Tanzi, 1998. "Corruption Around the World," IMF Working Papers 98/63, International Monetary Fund.
  2. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
  3. International Monetary Fund, 1997. "Corruption and the Rate of Temptation," IMF Working Papers 97/73, International Monetary Fund.
  4. Vito Tanzi, 1998. "Corruption Around the World: Causes, Consequences, Scope, and Cures," IMF Staff Papers, Palgrave Macmillan, vol. 45(4), pages 559-594, December.
  5. Rauch, James E & Evans, Peter B., 1999. "Bureaucratic Structure and Bureaucratic Performance in Less Developed Countries," University of California at San Diego, Economics Working Paper Series qt0sb0w38d, Department of Economics, UC San Diego.
Full references (including those not matched with items on IDEAS)

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:bas:econth:y:2005:i:3:p:60-87. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Vassil Zahariev).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.