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The impact of bureaucracy, corruption and tax compliance

Author

Listed:
  • Ronald D. Picur
  • Ahmed Riahi‐Belkaoui

Abstract

Purpose - Tax compliance has been studied by analyzing the individual decision of a representative person between planning and evading taxes. A neglected aspect of tax compliance is the impact of bureaucracy and corruption. Both bureaucracy and corruption are hypothesized to have a negative impact on tax compliance. Aims to examine this issue. Design/methodology/approach - Based on empirical evidence from 30 developed and developing countries. Findings - Finds that tax compliance internationally is negatively related to the levels of bureaucracy and positively related to the successful control of corruption. The paper shows that a powerful deterrent is the creation of a tax morale or climate, where citizens are protected from corruption and bloated burequcracies. Originality/value - The findings are of great value to developing countries that need to reduce both the level of corruption and bureaucracy in order to create the type of tax morale conducive to both tax compliance and economic development.

Suggested Citation

  • Ronald D. Picur & Ahmed Riahi‐Belkaoui, 2006. "The impact of bureaucracy, corruption and tax compliance," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 5(2), pages 174-180, April.
    • Handle: RePEc:eme:rafpps:14757700610668985
    DOI: 10.1108/14757700610668985
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    Citations

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    Cited by:

    1. Fernández-Rodríguez, Elena & García-Fernández, Roberto & Martínez-Arias, Antonio, 2023. "Institutional determinants of the effective tax rate in G7 and BRIC countries," Economic Systems, Elsevier, vol. 47(2).
    2. Canh Phuc Nguyen & Binh Nguyen Quang & Thanh Dinh Su, 2023. "Institutional frameworks and the shadow economy: new evidence of colonial history, socialist history, religion, and legal systems," Economia e Politica Industriale: Journal of Industrial and Business Economics, Springer;Associazione Amici di Economia e Politica Industriale, vol. 50(3), pages 647-675, September.
    3. Athira, A. & Ramesh, Vishnu K., 2023. "COVID-19 and corporate tax avoidance: International evidence," International Business Review, Elsevier, vol. 32(4).

    More about this item

    Keywords

    Bureaucracy; Corruption; Taxes;
    All these keywords.

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