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Corruption and Firm Tax Evasion

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Cited by:

  1. Steve Loris Gui-Diby & Saskia Mösle, 2017. "Governance and development outcomes: re-assessing the two-way causality," MPDD Working Paper Series WP/17/09, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP).
  2. Pedroni, Florencia Verónica & Briozzo, Anahí & Pesce, Gabriela, 2022. "Firm-level determinants of business tax evasion in emerging economies: the case of Argentina [Determinantes microeconómicos de la evasión tributaria empresarial en economías emergentes: el caso de ," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 34(1), pages 83-117, December.
  3. Md. Harun Ur Rashid & Afzal Ahmad & Muhammad Saleh Abdullah & Monir Ahmmed & Serajul Islam, 2022. "Doing Business and Tax Evasion: Evidence from Asian Countries," SAGE Open, , vol. 12(4), pages 21582440221, October.
  4. Chen, Gao & Qi, Yu & Liu, Feng & Xing, Fei, 2022. "Taxation officers’ grassroots work experience and tax performance: Evidence from China," Journal of Asian Economics, Elsevier, vol. 80(C).
  5. Florencia Verónica Pedroni & Anahí Briozzo & Gabriela Pesce, 2019. "¿Por qué no declarar todo? Determinantes de la subfacturación empresarial en la Argentina," Asociación Argentina de Economía Política: Working Papers 4186, Asociación Argentina de Economía Política.
  6. Roukiatou Nikiema & Pam Zahonogo, 2017. "Taxpayer behaviour and institutions in Sub-Saharan Africa," BeFinD Working Papers 0119, University of Namur, Department of Economics.
  7. Adamu Jibir & Musa Abdu & Tasiu Muhammad, 2020. "Analysis of Tax Compliance in Sub-Saharan Africa: Evidence from Firm-Level Study," Econometric Research in Finance, SGH Warsaw School of Economics, Collegium of Economic Analysis, vol. 5(2), pages 119-142, December.
  8. Salvatore Capasso & Lorenzo Cicatiello & Elina De Simone & Lodovico Santoro, 2022. "Corruption and tax revenues: Evidence from Italian regions," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 93(4), pages 1129-1152, December.
  9. Bing Ye & Xunyong Xiang, 2020. "Intergovernmental transfers and tax noncompliance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(2), pages 312-338, April.
  10. Liu, Tingting & Liu, Yu & Ullah, Barkat & Wei, Zuobao & Xu, Lixin Colin, 2021. "The dark side of transparency in developing countries: The link between financial reporting practices and corruption," Journal of Corporate Finance, Elsevier, vol. 66(C).
  11. Aaron Kamm & Christian Koch & Nikos Nikiforakis, 2017. "The ghost of institutions past: History as an obstacle to fighting tax evasion," Working Papers 20170008, New York University Abu Dhabi, Department of Social Science, revised Oct 2017.
  12. Cristina Timofte (Coca) & Dorel Mates & Dan-Andrei Coca & Simona-Maria Tanasa (Brinzaru), 2020. "The Relationship between Tax Evasion and Corruption. A Cross-country Examination," Book chapters-LUMEN Proceedings, in: Adriana Grigorescu & Valentin Radu (ed.), 1st International Conference Global Ethics - Key of Sustainability (GEKoS), edition 1, volume 11, chapter 18, pages 173-181, Editura Lumen.
  13. Israel Marques II, 2022. "Skipping Out On The Check: Institutional Quality, Tax Evasion, And Individual Preferences For Social Policy," HSE Working papers WP BRP 85/PS/2022, National Research University Higher School of Economics.
  14. Katarzyna Bilicka & André Seidel, 2020. "Profit shifting and corruption," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1051-1080, October.
  15. James Alm, 2019. "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
  16. Keita Kouramoudou, 2017. "Does Corruption Affect Total Factor Productivity? An Empirical Analysis," Working Papers 1714, Tampere University, Faculty of Management and Business, Economics.
  17. Lahiri, Bidisha & Ali, Haider, 2022. "Inspections, informal payments and tax payments by firms," Finance Research Letters, Elsevier, vol. 46(PA).
  18. Beata Holkova & Eva Malichova & Lukas Falat & Lucia Pancikova, 2023. "Determinants of Tax Ethics in Society: Statistical and Logistic Regression Approach," Mathematics, MDPI, vol. 11(10), pages 1-21, May.
  19. James Alm, 2017. "Is Economics Useful for Public Policy?," Southern Economic Journal, John Wiley & Sons, vol. 83(4), pages 835-854, April.
  20. Bernard GAUTHIER & Frédéric LESNÉ, 2017. "Measuring corruption in presence of reticent respondents: Theory and Application," Working Papers P207, FERDI.
  21. Ciziceno, Marco & Pizzuto, Pietro, 2022. "Life satisfaction and tax morale: The role of trust in government and cultural orientation," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 97(C).
  22. Fišar, Miloš & Reggiani, Tommaso G. & Sabatini, Fabio & Špalek, Jiří, 2020. "Media Bias and Tax Compliance: Experimental Evidence," IZA Discussion Papers 12938, Institute of Labor Economics (IZA).
  23. Le, Duong Trung & Malesky, Edmund & Pham, Anh, 2020. "The impact of local corruption on business tax registration and compliance: Evidence from Vietnam," Journal of Economic Behavior & Organization, Elsevier, vol. 177(C), pages 762-786.
  24. Jain, Ritika, 2020. "Bribery and firm performance in India: A political economy perspective," Journal of Asian Economics, Elsevier, vol. 68(C).
  25. Ferris, Stephen P. & Hanousek, Jan & Tresl, Jiri, 2021. "Corporate profitability and the global persistence of corruption," Journal of Corporate Finance, Elsevier, vol. 66(C).
  26. Chowdhury Mohammad Sakib Anwar & Alexander Matros & Sonali Sen Gupta, 2018. "Tax Evasion, Embezzlement and Public Good Provision," Working Papers 232397285, Lancaster University Management School, Economics Department.
  27. Kochanova,Anna & Hasnain,Zahid & Larson,Bradley Robert, 2016. "Does e-government improve government capacity ? evidence from tax administration and public procurement," Policy Research Working Paper Series 7657, The World Bank.
  28. Jurušs Māris, 2017. "Criteria for Defining Tax Evasion as Tax Terrorism," Economics and Business, Sciendo, vol. 30(1), pages 102-112, April.
  29. Florencia Verónica Pedroni & Anahí Briozzo & Gabriela Pesce, 2022. "Determinants of unreported income in Latin American companies: a business perspective," International Journal of Economic Policy in Emerging Economies, Inderscience Enterprises Ltd, vol. 16(1), pages 58-83.
  30. Cyan, Musharraf R. & Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2016. "The determinants of tax morale in Pakistan," Journal of Asian Economics, Elsevier, vol. 47(C), pages 23-34.
  31. Roman M. Sheremeta & Neslihan Uler, 2021. "The impact of taxes and wasteful government spending on giving," Experimental Economics, Springer;Economic Science Association, vol. 24(2), pages 355-386, June.
  32. Nguyen, Ngoc Anh & Doan, Quang Hung & Tran-Nam, Binh, 2017. "Tax corruption and private sector development in Vietnam," MPRA Paper 84300, University Library of Munich, Germany.
  33. Olayinka Oyekola & Martha A. Omolo & Olapeju C. Ogunmokun, 2023. "Are majority-female-owned firms more susceptible to bribery solicitations?," Discussion Papers 2311, University of Exeter, Department of Economics.
  34. Shadrack Muthami Mwatu, 2022. "Institutions and export performance: firm level evidence from Kenya," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 69(4), pages 487-506, December.
  35. Mawani, Amin & Trivedi, Viswanath Umashanker, 2021. "Collusive vs. coercively corrupt tax auditors and their impact on tax compliance," Journal of Behavioral and Experimental Finance, Elsevier, vol. 30(C).
  36. Md. Harun Ur Rashid & Noman Uddin & Md. Shariful Haque & Syed Zabid Hossain, 2022. "Good governance and tax evasion: mediating effect of socioeconomic conditions," Asia-Pacific Journal of Regional Science, Springer, vol. 6(2), pages 759-776, June.
  37. James E. Payne & James W. Saunoris, 2020. "Corruption and Firm Tax Evasion in Transition Economies: Results from Censored Quantile Instrumental Variables Estimation," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 48(2), pages 195-206, June.
  38. Dincer, Oguzhan & Teoman, Ozgur, 2019. "Does corruption kill? Evidence from half a century infant mortality data," Social Science & Medicine, Elsevier, vol. 232(C), pages 332-339.
  39. Khawaja A. Mamun & Lorán Chollete, 2023. "Individual self‐control and collective outcomes: An examination of cigarette addiction and taxes," Scottish Journal of Political Economy, Scottish Economic Society, vol. 70(1), pages 1-18, February.
  40. Tarverdi, Yashar & Saha, Shrabani & Campbell, Neil, 2019. "Governance, democracy and development," Economic Analysis and Policy, Elsevier, vol. 63(C), pages 220-233.
  41. Boonmanunt, Suparee & Kajackaite, Agne & Meier, Stephan, 2020. "Does poverty negate the impact of social norms on cheating?," Games and Economic Behavior, Elsevier, vol. 124(C), pages 569-578.
  42. Laszlo Goerke, 2021. "Tax Evasion by Firms," IAAEU Discussion Papers 202104, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
  43. James Alm & Yongzheng Liu & Kewei Zhang, 2019. "Financial constraints and firm tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 71-102, February.
  44. Khanh Hoang, 2022. "Silent but deadly: Political corruption and voluntary ESG disclosure in the United States," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(7), pages 2775-2793, October.
  45. Miloš Fišar & Tommaso Reggiani & Fabio Sabatini & Jiří Špalek, 2022. "Media negativity bias and tax compliance: experimental evidence," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1160-1212, October.
  46. Sun, Yukun, 2021. "Corporate tax avoidance and government corruption: Evidence from Chinese firms," Economic Modelling, Elsevier, vol. 98(C), pages 13-25.
  47. Evangelos Rasvanis & Vassilis Tselios, 2023. "Do geography and institutions affect entrepreneurs’ future business plans? Insights from Greece," Journal of Innovation and Entrepreneurship, Springer, vol. 12(1), pages 1-21, December.
  48. Kimberly A. Eddleston & Jay P. Mulki, 2021. "Differences in Family-Owned SMEs’ Ethical Behavior: A Mixed Gamble Perspective of Family Firm Tax Evasion," Entrepreneurship Theory and Practice, , vol. 45(4), pages 767-791, July.
  49. repec:zbw:bofitp:2018_007 is not listed on IDEAS
  50. Kurauone, Ophias & Kong, Yusheng & Sun, Huaping & Muzamhindo, Simbarashe & Famba, Takuriramunashe & Taghizadeh-Hesary, Farhad, 2021. "The effects of International Financial Reporting Standards, auditing and legal enforcement on tax evasion: Evidence from 37 African countries," Global Finance Journal, Elsevier, vol. 49(C).
  51. Uyar, Ali & Nimer, Khalil & Kuzey, Cemil & Shahbaz, Muhammad & Schneider, Friedrich, 2021. "Can e-government initiatives alleviate tax evasion? The moderation effect of ICT," Technological Forecasting and Social Change, Elsevier, vol. 166(C).
  52. Capasso, Salvatore & Cicatiello, Lorenzo & De Simone, Elina & Gaeta, Giuseppe Lucio & Mourão, Paulo Reis, 2021. "Fiscal transparency and tax ethics: does better information lead to greater compliance?," Journal of Policy Modeling, Elsevier, vol. 43(5), pages 1031-1050.
  53. Hermann D. Yohou, 2023. "Corruption, tax reform and fiscal space in emerging and developing economies," The World Economy, Wiley Blackwell, vol. 46(4), pages 1082-1118, April.
  54. Xiang Deng & Xiang Cheng & Jing Gu & Zeshui Xu, 2021. "An Innovative Indicator System and Group Decision Framework for Assessing Sustainable Development Enterprises," Group Decision and Negotiation, Springer, vol. 30(6), pages 1201-1238, December.
  55. Ms. Era Dabla-Norris & Mr. Mark Gradstein & Fedor Miryugin & Florian Misch, 2019. "Productivity and Tax Evasion," IMF Working Papers 2019/260, International Monetary Fund.
  56. Nurudeen Abu & Mohd Zaini Abd Karim & Joseph David & Musa Abdullahi Sakanko & Onyewuchi Amaechi Ben-Obi & Awadh Ahmed Mohammed Gamal, 2022. "The Behaviour of Tax Revenue amid Corruption in Nigeria: Evidence from the Non-Linear ARDL Approach," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 55-76.
  57. James Alm & Yongzheng Liu, 2018. "Corruption, Taxation, and Tax Evasion," Working Papers 1802, Tulane University, Department of Economics.
  58. Holz, Justin E. & List, John A. & Zentner, Alejandro & Cardoza, Marvin & Zentner, Joaquin E., 2023. "The $100 million nudge: Increasing tax compliance of firms using a natural field experiment," Journal of Public Economics, Elsevier, vol. 218(C).
  59. Jahnke, Björn & Weisser, Reinhard A., 2019. "How does petty corruption affect tax morale in Sub-Saharan Africa?," European Journal of Political Economy, Elsevier, vol. 60(C).
  60. Gauthier, Bernard & Goyette, Jonathan & Kouamé, Wilfried A.K., 2021. "Why do firms pay bribes? Evidence on the demand and supply sides of corruption in developing countries," Journal of Economic Behavior & Organization, Elsevier, vol. 190(C), pages 463-479.
  61. Emmanuel Yeboah-Assiamah, 2017. "‘Strong Personalities’ and ‘Strong Institutions’ Mediated by a ‘Strong Third Force’: Thinking ‘Systems’ in Corruption Control," Public Organization Review, Springer, vol. 17(4), pages 545-562, December.
  62. Marques II, Israel, 2018. "Firms and social policy preferences under weak institutions : Evidence from Russia," BOFIT Discussion Papers 7/2018, Bank of Finland, Institute for Economies in Transition.
  63. Halil D. Kaya, 2023. "The Global Crisis, Retailers, Taxes And Regulations," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 92-97, August.
  64. Dimitrios Varvarigos & Eleni Stathopoulou, 2023. "On the relation between corruption and market competition," Economic Inquiry, Western Economic Association International, vol. 61(1), pages 99-121, January.
  65. Björn Jahnke, 2017. "How does petty corruption affect tax morale in sub-Saharan Africa? An empirical analysis," WIDER Working Paper Series 008, World Institute for Development Economic Research (UNU-WIDER).
  66. Amjad Abdallah Alkhatib & Hijattulah Abdul-Jabbar & Munusamy Marimuthu, 2018. "The Effects of Deterrence Factors on Income Tax Evasion among Palestinian SMEs," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(4), pages 144-152, October.
  67. Mohammad Nurunnabi, 2018. "Tax evasion and religiosity in the Muslim world: the significance of Shariah regulation," Quality & Quantity: International Journal of Methodology, Springer, vol. 52(1), pages 371-394, January.
  68. Kamm, Aaron & Koch, Christian & Nikiforakis, Nikos, 2021. "The ghost of institutions past: History as an obstacle to fighting tax evasion?," European Economic Review, Elsevier, vol. 132(C).
  69. Jahnke, Bjoern, 2015. "How does petty corruption affect tax morale in sub-Saharan Africa? An empirical analysis," Hannover Economic Papers (HEP) dp-564, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
  70. Shuichiro Nishioka & Sumi Sharma & Tuan Le, 2023. "Political Regimes and Firms' Decisions to Pay Bribes: Theory and Evidence from Firm-level Surveys," Working Papers 23-04, Department of Economics, West Virginia University.
  71. Luciano Fanti & Domenico Buccella, 2022. "Indirect Taxation, Tax Evasion and Profts," Hacienda Pública Española / Review of Public Economics, IEF, vol. 242(3), pages 91-109, September.
  72. Djedje Hermann Yohou, 2020. "Corruption, Tax reform and Fiscal space in Emerging and Developing Economies," Working Papers hal-02987268, HAL.
  73. Mohammed Mahdi Obaid & Noraza Mat Udin, 2020. "Corruption and Tax Noncompliance Variables: An Empirical Investigation From Yemen," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(4), pages 52-63, July.
  74. Raga Hudori & Elia Mustikasari, 2020. "The Strength of Audits, Reporting Standards and Corruption, on Tax Evasion: A Cross-Country Study," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 554-567.
  75. V.A. Molodykh, 2021. "Impact of Short-Term Exogenous Shocks on Taxpayer Behavior and Tax Evasion," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 20(2), pages 241-268.
  76. Nouf Binhadab & Robert Gillanders & Thomas McCluskey, 2023. "A clean and discreet service: The role of corruption and secrecy in profit shifting by multinational firms," Journal of International Development, John Wiley & Sons, Ltd., vol. 35(7), pages 1551-1573, October.
  77. Lumir Abdixhiku, Geoff Pugh, Iraj Hashi, 2018. "Business Tax Evasion in Transition Economies: A Cross-Country Panel Investigation," European Journal of Comparative Economics, Cattaneo University (LIUC), vol. 15(1), pages 11-36, June.
  78. Hung Quang Doan & Nam Hoang Vu & Binh Tran-Nam & Ngoc-Anh Nguyen, 2022. "Effects of tax administration corruption on innovation inputs and outputs: evidence from small and medium sized enterprises in Vietnam," Empirical Economics, Springer, vol. 62(4), pages 1773-1800, April.
  79. Kouramoudou Kéïta & Hannu Laurila, 2021. "Corruption and Tax Burden: What Is the Joint Effect on Total Factor Productivity?," Economies, MDPI, vol. 9(1), pages 1-16, March.
  80. Seyedmasood Dastan & John Gibson, 2023. "The effect of corruption on firm investment in the presence of missing data," American Journal of Economics and Sociology, Wiley Blackwell, vol. 82(1), pages 79-93, January.
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