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Corruption Taxes and Compliance Book PDF Summary

This paper revisits the effects of corruption on the state’s capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that—consistent with the existing literature—corruption is negatively associated with overall tax revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption, thereby boosting revenue.

Detail Book of Corruption Taxes and Compliance PDF

Corruption  Taxes and Compliance
  • Author : Ms.Anja Baum
  • Release : 17 November 2017
  • Publisher : International Monetary Fund
  • ISBN : 9781484326039
  • Genre : Social Science
  • Total Page : 31 pages
  • Language : English
  • PDF File Size : 13,7 Mb

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