Tax Evasion, Corruption, and the Social Contract in Transition
AbstractOverall, I find strong support for the claim that the quality of government services and the level of corruption matter mightily. Clearly, other factors also matter, including the size and ownership of the firm, the fairness of the legal system, the level of competition, the tax rate, the quality of the bureaucracy, and the expectation of audits. The quality of services and the level of corruption stand out as critical factors shaping tax compliance.
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Bibliographic InfoPaper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper0725.
Length: 35 pages
Date of creation: 01 Dec 2007
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Web page: http://aysps.gsu.edu/isp/index.html
Tax Evasion; Corruption; tax compliamce;
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.:
- Benno Torgler, 2003.
"Tax Morale in Transition Countries,"
2003/01, Faculty of Business and Economics - University of Basel.
- Jan Hanousek & Filip Palda, 2002.
"Quality of Government Services and the Civic Duty to Pay Taxes in the Czech and Slovak Republics, and other Transition Countries,"
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IZA Discussion Papers
2117, Institute for the Study of Labor (IZA).
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- Torgler, Benno & Schneider, Friedrich G., 2006. "What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries," Berkeley Olin Program in Law & Economics, Working Paper Series qt5q14k3wr, Berkeley Olin Program in Law & Economics.
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- Katarina Ott, 2004. "The Evolution of the Informal Economy and Tax Evasion in Croatia," Taxation eJournal of Tax Research , ATAX, University of New South Wales.
- Erwin Tiongson & Hamid Reza Davoodi & Sanjeev Gupta, 2000. "Corruption and the Provision of Health Care and Education Services," IMF Working Papers 00/116, International Monetary Fund.
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