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
Publisher:	[2006]: [S.l.] : SSRN
Subject:	Korruption \| Corruption \| Theorie \| Theory \| Steuerstrafrecht \| Criminal tax law \| Steuerflucht \| Cross-border tax evasion \| Bürokratie \| Bureaucracy \| Steuervermeidung \| Tax avoidance

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Extent:	1 Online-Ressource (27 p)
Series:	CESifo Working Paper Series ; No. 1666
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments February 2006 erstellt
Other identifiers:	10.2139/ssrn.892726 [DOI]
Classification:	D73 - Bureaucracy; Administrative Processes in Public Organizations; Corruption ; H25 - Business Taxes and Subsidies ; H26 - Tax Evasion
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012780466