Corruption and Taxation in the New European Union Member States
AbstractThis paper analyzes tax capacity and tax effort in new European Union member countries and (potential) candidate member countries. In addition, the paper explores the hypotheses of negative relationships between corruption and tax effort and between corruption and foreign direct investments. However likely these hypotheses are, the paper finds only very weak empirical evidence supporting them.
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Bibliographic InfoArticle provided by Romanian-American University in its journal Journal of Information Systems and Operation Management.
Volume (Year): 2 (2008)
Issue (Month): 2 (November)
corruption; tax effort; foreign direct investments; European Union;
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- Roy W. Bahl, 1971. "A Regression Approach to Tax Effort and Tax Ratio Analysis (Analyse de l'effort et de la pression fiscale par la mÃ©thode de rÃ©gression) (Un estudio del esfuerzo tributario y de la presiÃ³n fis," IMF Staff Papers, Palgrave Macmillan, vol. 18(3), pages 570-612, November.
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