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Political connections, corruption and tax evasion: a cross-country investigation

Author

Listed:
  • Hichem Khlif
  • Ines Amara

Abstract

Purpose - This paper aims to examine the association between political connections and tax evasion and test whether corruption level affects this relationship. Design/methodology/approach - Tax evasion measure is based onSchneideret al.(2010), while country’s political connection trend is based onFaccio (2006). Findings - Using a sample of 35 countries, the authors document that political connections are positively associated with tax evasion and this relationship becomes stronger for high corrupt environment. Originality/value - The findings have policy implications for countries aiming to combat tax evasion as political connection trends in one country reduce the level of tax compliance. In addition, political connections and corruption play a complimentary role in increasing tax evasion practices.

Suggested Citation

  • Hichem Khlif & Ines Amara, 2019. "Political connections, corruption and tax evasion: a cross-country investigation," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 26(2), pages 401-411, April.
    • Handle: RePEc:eme:jfcpps:jfc-01-2018-0004
    DOI: 10.1108/JFC-01-2018-0004
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    Cited by:

    1. Muhammad Sohail Akhtar & Muhammad Zubair Chishti & Ahmer Bilal, 2023. "Incumbency and tax compliance: evidence from Pakistan," SN Business & Economics, Springer, vol. 3(3), pages 1-26, March.
    2. Athira, A. & Ramesh, Vishnu K., 2023. "COVID-19 and corporate tax avoidance: International evidence," International Business Review, Elsevier, vol. 32(4).

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