Tax Corruption: Stimuli and Restraints
This 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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Volume (Year): (2005)
Issue (Month): 3 ()
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- Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
- Joel Slemrod & Shlomo Yitzhaki, 2000.
"Tax Avoidance, Evasion, and Administration,"
NBER Working Papers
7473, National Bureau of Economic Research, Inc.
- Vito Tanzi, 1998. "Corruption Around the World: Causes, Consequences, Scope, and Cures," IMF Working Papers 98/63, International Monetary Fund.
- 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.
- Rauch, James E. & Evans, Peter B., 2000. "Bureaucratic structure and bureaucratic performance in less developed countries," Journal of Public Economics, Elsevier, vol. 75(1), pages 49-71, January.
- Vito Tanzi, 1998. "Corruption Around the World: Causes, Consequences, Scope, and Cures," IMF Staff Papers, Palgrave Macmillan, vol. 45(4), pages 559-594, December.
- International Monetary Fund, 1997. "Corruption and the Rate of Temptation: Do Low Wages in the Civil Service Cause Corruption?," IMF Working Papers 97/73, International Monetary Fund.
- Yitzhaki, Shlomo, 1974. "Income tax evasion: A theoretical analysis," Journal of Public Economics, Elsevier, vol. 3(2), pages 201-202, May.
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