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Why Do Firms Pay Bribes? : Evidence on the Demand and Supply Sides of Corruption in Developing Countries

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  • Gauthier,Bernard P.
  • Goyette,Jonathan
  • Kouame,Wilfried Anicet Kouakou

Abstract

This paper empirically examines the demand and supply sides of bribery using World BankEnterprise Survey data on 18,005 firms in 75 developing countries. It assesses the determinants of firms' bribepaying behavior and examine how bribe behavior affects two main sectors where corruption is rampant: taxation andgovernment contracts. The paper shows that corruption in tax administration tends to be mainly a demand-side phenomenon.Paying a bribe requested by a public official is associated with a 16 percent increase in the share firms~^!!^ sales notreported for tax purposes. In public procurement, the results suggest, on the contrary, that corruption is asupply-side phenomenon, with bribe transactions generally initiated by firms to secure public contracts. Firmssupplying a bribe without a previous request by officials is associated with a 17 percent increase in the bribe paid tosecure a government contract, more than three times the effect observed on the demand side of bribery.

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  • Gauthier,Bernard P. & Goyette,Jonathan & Kouame,Wilfried Anicet Kouakou, 2020. "Why Do Firms Pay Bribes? : Evidence on the Demand and Supply Sides of Corruption in Developing Countries," Policy Research Working Paper Series 9441, The World Bank.
    • Handle: RePEc:wbk:wbrwps:9441
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    More about this item

    Keywords

    Tax Law; Economic Adjustment and Lending; Taxation & Subsidies; Macro-Fiscal Policy; International Trade and Trade Rules; Tax Administration; Public Sector Economics; Public Finance Decentralization and Poverty Reduction; Information Technology;
    All these keywords.

    JEL classification:

    • D7 - Microeconomics - - Analysis of Collective Decision-Making
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • O1 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development

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