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Financial crime, corruption and tax evasion: a cross-country investigation

Author

Listed:
  • Ines Amara
  • Hichem Khlif

Abstract

Purpose - This paper aims to examine the relationship between the financial crime and tax evasion and tests whether corruption moderates such a relationship. Design/methodology/approach - Tax evasion measure is based onSchneideret al.(2010). Financial crime is collected from Basel anti-money laundering (AML) report. Findings - Using a sample of 120 countries, the authors find that the level of financial crime is positively associated with tax evasion. When testing for the moderating effect of corruption, they document that the positive relationship between financial crime and tax evasion is more pronounced for high corrupt environments. Originality/value - The findings have policy implications for governments aiming to combat tax evasion and financial crimes.

Suggested Citation

  • Ines Amara & Hichem Khlif, 2018. "Financial crime, corruption and tax evasion: a cross-country investigation," Journal of Money Laundering Control, Emerald Group Publishing Limited, vol. 21(4), pages 545-554, October.
    • Handle: RePEc:eme:jmlcpp:jmlc-10-2017-0059
    DOI: 10.1108/JMLC-10-2017-0059
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