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Corruption and Taxation in the New European Union Member States

Author

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  • M. Peter van der Hoek

    (Erasmus University, Rotterdam, Netherlands and Academy of Economic Studies, Bucharest, Romania)

Abstract

This paper analyzes tax capacity and tax effort in new European Union member countries and (potential) candidate member countries. In addition, the paper explores the hypotheses of negative relationships between corruption and tax effort and between corruption and foreign direct investments. However likely these hypotheses are, the paper finds only very weak empirical evidence supporting them.

Suggested Citation

  • M. Peter van der Hoek, 2008. "Corruption and Taxation in the New European Union Member States," Journal of Information Systems & Operations Management, Romanian-American University, vol. 2(2), pages 399-406, November.
    • Handle: RePEc:rau:jisomg:v:2:y:2008:i:2:p:399-406
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    File URL: http://www.rebe.rau.ro/RePEc/rau/jisomg/FA08/JISOM-FA08-A7.pdf
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    References listed on IDEAS

    as
    1. Roy W. Bahl, 1971. "A Regression Approach to Tax Effort and Tax Ratio Analysis (Analyse de l'effort et de la pression fiscale par la méthode de régression) (Un estudio del esfuerzo tributario y de la presión fiscal me," IMF Staff Papers, Palgrave Macmillan, vol. 18(3), pages 570-612, November.
    2. Alan A. Tait & Wilfrid L. M. Grätz & Barry J. Eichengreen, 1979. "International Comparisons of Taxation for Selected Developing Countries, 1972-76 (Comparaisons entre les systèmes fiscaux de certains pays en développement, 1972-76) (Comparaciones internacionales d," IMF Staff Papers, Palgrave Macmillan, vol. 26(1), pages 123-156, March.
    3. Raja J. Chelliah, 1971. "Trends in Taxation in Developing Countries (Les tendances de la fiscalité dans les pays en voie de développement) (Tendencias tributarias en los países en desarrollo)," IMF Staff Papers, Palgrave Macmillan, vol. 18(2), pages 254-331, July.
    4. Ms. Janet Gale Stotsky & Ms. Asegedech WoldeMariam, 1997. "Tax Effort in Sub-Saharan Africa," IMF Working Papers 1997/107, International Monetary Fund.
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    Cited by:

    1. Gheorghița Dincă & Marius Sorin Dincă & Camelia Negri & Mihaela Bărbuță, 2021. "The Impact of Corruption and Rent-Seeking Behavior upon Economic Wealth in the European Union from a Public Choice Approach," Sustainability, MDPI, vol. 13(12), pages 1-23, June.

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