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Az adóráták és a korrupció hatása az adóbevételekre. Az OECD-országok összehasonlítása, 2000-2004
[The effect of tax rates and corruption on tax receipts. A comparison of the OECD countries, 2000-2004]

Author

Listed:
  • Lackó, Mária

Abstract

A tanulmány az adóráták (különös tekintettel a munkát sújtó adórátákra) és a korrupció szintjének (mint extraadónak) az együttes hatását vizsgálja az adóbevételek GDP-hez viszonyított arányára 27 OECD-ország 2000-2004. évi adatai alapján. Az adóéknek a korrupció szintjével kombinált interakciója és a megfelelő adóbevételek közötti grafikus ábrázolásban egy Laffer-görbe típusú kapcsolat látható. A cikk megmutatja, hogy ez az összefüggés több egymástól elkülöníthető hatás eredője: az egyik az adóráták közvetlen pozitív irányú hatása, a másik a korrupció szintjének negatív irányú hatása, a harmadik pedig az adórátáknak a magas korrupcióval való interakciójának negatív irányú hatása az adóbevételekre. Ez utóbbi azt fejezi ki, hogy az adóék marginális hatása a korrupció szintjétől is függ. A kapott összefüggések hosszú távon érvényesek. A cikkben számítások szerepelnek arra is, hogy mekkora a vizsgált országokban az az adóbevétel-kiesés, amely a korrupcióval és a magas korrupciónak az adórátával való együttes hatásával hozható összefüggésbe. Az így kapott adókiesések relatív értékeinek országonként tapasztalt rangsora útmutatást adhat a rejtett gazdaság szerinti rangsorról is. Magyarország e mutatókat tekintve az OECD-országok körében a vezető országok között található.* Journal of Economic Literature (JEL) kód: J2, E26, H26.

Suggested Citation

  • Lackó, Mária, 2009. "Az adóráták és a korrupció hatása az adóbevételekre. Az OECD-országok összehasonlítása, 2000-2004 [The effect of tax rates and corruption on tax receipts. A comparison of the OECD countries, 2000-2004]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(6), pages 526-545.
    • Handle: RePEc:ksa:szemle:1102
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    References listed on IDEAS

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    More about this item

    JEL classification:

    • J2 - Labor and Demographic Economics - - Demand and Supply of Labor
    • E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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