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Quantification of the impact of corruption on the extent of tax evasion in Romania


  • Carmen UZLAU

    () (Hyperion University of Bucharest)

  • Corina Maria ENE

    (Hyperion University of Bucharest)


The target of this paper is to highlight the interaction between fiscal policy, tax evasion and corruption in the context of a corrupt economic and social environment. Having these considerations in view, we have assumed that the probability that a corrupt official in the tax administration is properly controlled and sanctioned by the workers of the anti-corruption division is minimal (tends to zero), so it can be considered negligible. This encourages the increase in the number of corrupt officials and the proliferation of tax evasion, which makes the possibility for a tax escapist to be checked and discovered by a corrupted officer in the control apparatus to be very high.

Suggested Citation

  • Carmen UZLAU & Corina Maria ENE, 2016. "Quantification of the impact of corruption on the extent of tax evasion in Romania," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 4(3), pages 3-9, September.
  • Handle: RePEc:hyp:journl:v:4:y:2016:i:3:p:3-9

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    References listed on IDEAS

    1. Vito Tanzi, 1998. "Corruption Around the World: Causes, Consequences, Scope, and Cures," IMF Staff Papers, Palgrave Macmillan, vol. 45(4), pages 559-594, December.
    2. Vito Tanzi, 1998. "Corruption Around the World; Causes, Consequences, Scope, and Cures," IMF Working Papers 98/63, International Monetary Fund.
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    More about this item


    corruption; economic development; tax evasion;

    JEL classification:

    • E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy


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