-- hidden economy ; undeclared employment ; tax evasion ; corruption …

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 …

legitimacy: knowledge of taxpayers’ rights and perceived corruption in the tax administration. The results indicate not only that … is related to increased tax knowledge and lower perceptions of corruption. These findings imply that services which …

that most developed countries do not face, including widespread corruption, tax evasion and tax avoidance, and ineffective … on foreign direct investment; forms of corruption, tax evasion, and tax avoidance that are specific to developing …