IDEAS home Printed from https://ideas.repec.org/a/hyp/journl/v4y2016i3p3-9.html
   My bibliography  Save this article

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

Author

Listed:
  • Carmen UZLAU

    () (Hyperion University of Bucharest)

  • Corina Maria ENE

    (Hyperion University of Bucharest)

Abstract

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
    as

    Download full text from publisher

    File URL: https://hej.hyperion.ro/articles/3(4)_2016/HEJ%20nr3(4)_2016_A1Uzlau.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    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.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    corruption; economic development; tax evasion;

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hyp:journl:v:4:y:2016:i:3:p:3-9. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Iulian Panait). General contact details of provider: http://edirc.repec.org/data/fehypro.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.