This paper examines the main determinants of firms tax evasion and corruption in the formal industrial sector. In our … model psychological morale of bureaucratic agents are important to explain corruption.It is shown that the presence of rents … linked to favoritism and patronage practices is fundamental in fostering corruption. Therfore, this endemic corruption can …

underlying o®ense with a criminal sanction for corruption, both imposed on o®enders. A higher criminal sanction for the … underlying o®ense implies that the government must spend more resources to detect and punish corruption (since the likelihood of … corruption (in order to o®set the negative e®ect on deterrence). …

suggests thaht corruption, which is likely to emerge in long term reciprocal relationships between public officials and …

suggests that corruption, which is likely to emerge in long term reciprocal relationships between public officials and …

in order to lessen the occurrence of corruption between the tax collector and the taxpayer. The Principal, who maximizes … transaction with taxpayer.The combat against collusion and corruption may explain the greater reliance on indirect taxes than on …

This paper is part of a large research agenda by our Institute on the causes and consequences of moroccan corruption … . This paper analyzes theoretically and empirically the main determinants of firms corruption in Morocco firms in the formal … corruption. This endemic corruption can then explain the lack of productive performance of Moroccan firms. Institutional reforms …