This paper seeks to find empirical evidence of a link between tax simplification and corruption in tax administration … between simpler tax regimes and corruption in tax administration. Corruption in tax administration is calculated with data … series from the World Bank's Enterprise Survey Database. The focus is on business taxes. The study includes 104 countries …

finance, exposure to corruption, and sales growth. Relying on a data set of more than 70,000 firms in 121 countries, the … financial constraints than unaudited firms. On the other hand, audited firms face a significantly higher level of corruption … considerations of the endogeneity of auditing and to alternative measures of corruption and financial constraints. The findings …

Anti-corruption initiatives increasingly use multi-stakeholder groups, comprised of representatives from government …

corruption in a worldwide context. This is done by presenting the conceptual underpinnings of such relationship as well as using … superior and more defensible measures of both decentralization in its various dimensions as well as corruption for a sample of … governments, is shown to have significant negative effect on the incidence of corruption regardless of the choice of the …

Control of Corruption. The aggregate indicators are based on several hundred individual underlying variables, taken from a …

Stability and Absence of Violence, Government Effectiveness, Regulatory Quality, Rule of Law, and Control of Corruption. This …

Control of Corruption. The aggregate indicators are based on several hundred individual underlying variables, taken from a …