Tax Corruption: Stimuli and Restraints
AbstractThis 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.
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Bibliographic InfoArticle provided by Bulgarian Academy of Sciences - Economic Research Institute in its journal Economic Thought.
Volume (Year): (2005)
Issue (Month): 3 ()
Find related papers by JEL classification:
- H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
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.:
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"Bureaucratic structure and bureaucratic performance in less developed countries,"
Journal of Public Economics,
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- 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.
- Vito Tanzi, 1998. "Corruption Around the World," IMF Working Papers 98/63, International Monetary Fund.
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- International Monetary Fund, 1997. "Corruption and the Rate of Temptation," IMF Working Papers 97/73, International Monetary Fund.
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