Bureaucratic Corruption and Profit Tax Evasion

Firms may evade taxes on profits and can also avoid fulfilling legal restrictions on production activities by bribing bureaucrats. It is shown that the existence of tax evasion does not affect corruption activities at the firm level, while the budgetary repercussions of tax evasion induce less corruption. Policy measures which alter the gains or losses from corruption have a non-systematic impact on tax evasion behaviour.

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Year of publication:	2006
Authors:	Goerke, Laszlo
Institutions:	CESifo
Subject:	corruption \| firms \| tax evasion

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Extent:	application/pdf
Series:	CESifo Working Paper Series.
Type of publication:	Book / Working Paper
Language:	English
Notes:	Number 1666
Classification:	D73 - Bureaucracy; Administrative Processes in Public Organizations; Corruption ; H25 - Business Taxes and Subsidies ; H26 - Tax Evasion
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005196227