This paper seeks to find empirical evidence of a link between tax simplification and corruption in tax administration …. It attempts to do this by first defining"tax simplicity"as a measurable variable and exploring empirical relationships … between simpler tax regimes and corruption in tax administration. Corruption in tax administration is calculated with data …

revenue potential and the other related to tax policy variables. Accordingly the analysis finds two sets of revenue potentials … revenue potential (legal) and the actual revenue collected is commonly understood as the"tax gap."The difference between the … revenue potential (economic) and the actual revenue collected can be termed the"tax space,"the amount of revenue that a …

about their experiences and perceptions about tax compliance, tax morale, and related variables. The survey findings suggest … use proper bookkeeping. Informal firms who said they were likely to register for tax in the near future were more likely … taxes. The most-cited advantages of being registered for tax included better access to government services, better access to …