-2014, compiled by the IMF. It finds that-consistent with the existing literature-corruption is negatively associated with overall tax … revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax … compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption …

-2014, compiled by the IMF. It finds that-consistent with the existing literature-corruption is negatively associated with overall tax … revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax … compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption …

effectiveness. This paper investigates whether a low-capacity state can increase its tax revenue by optimally assigning its tax … collectors. We study the two-stage random assignment of property tax collectors into teams and to neighborhoods in a large … with other high-ability collectors. According to our estimates, implementing the optimal assignment would increase tax …

aimed at reducing fraud and corruption may be difficult to achieve. Informal traders and brokers (without licenses) follow …

Cash transactions for goods and services in which no receipts are issued greatly increase the risk of tax evasion … formal payments and the size of the shadow economy and reviews the approaches used by tax policy makers and administrators to … successful strategy to tax cash economy businesses and transactions requires a holistic approach to compliance management in …