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The relationship between corruption and the shadow economy in Ukraine and other Central and Eastern European countries

Cherviakova, Valentyna; Cherviakova, Tetiana - In: Comparative economic research : Central and Eastern Europe 23 (2020) 4, pp. 7-30

The article investigates the causes, essence, and peculiarities of corruption and the shadow economy, as well as how … between levels of corruption and the shadow economy in all Central and Eastern European countries. However, the degree to … which corruption impacts the variation in the levels of the shadow economy differs significantly in countries across the …

Persistent link: https://www.econbiz.de/10012419309

How does petty corruption affect tax morale in sub-Saharan Africa? : an empirical analysis

Jahnke, Björn - 2017

analyse how petty corruption erodes tax morale. A mediation analysis shows that petty corruption directly reduces tax morale … severe in countries and regions where fewer people are affected by petty corruption and becomes insignificant if extortion of …

Persistent link: https://www.econbiz.de/10011588935

Justice for All : The IRS Reimagined

Herzig, David - 2013

The ability of the Internal Revenue Service (IRS) to both collect the tax and enforce the initial determination of tax liability in a neutral and fair manner has been compromised by a February 2011 pronouncement issued by the Department of Justice (“Justice”) stating that the President and...

Persistent link: https://www.econbiz.de/10013081974

User-Friendly Taxpaying

Thomas, Kathleen DeLaney - 2017

Technology is revolutionizing our lives. With the touch of a button or a simple voice command, we can instantly order groceries, get directions, or find the nearest sushi restaurant. Sensibly, the private sector has capitalized on these recent innovations to drive up profits. To sell more...

Persistent link: https://www.econbiz.de/10012971050

Valuation as a Challenge for Tax Administration

Lederman, Leandra - 2021

Valuation issues have long posed challenges for the U.S. federal tax system. This is not just because of questions about what technique will most accurately value particular types of property. A key problem for tax administration is that taxpayers have an incentive to claim erroneous,...

Persistent link: https://www.econbiz.de/10013251380

Taxpayer Self-Inspections, Audits, and Optimal Tax Administration : Evidence from China

Cui, Wei - 2021

I document an important tax collection practice that is previously unknown to research on tax administration: mandatory taxpayer self-inspections. The practice emerged spontaneously across China in the 1990s and persists to this day despite having no basis in law. If taxpayers report additional...

Persistent link: https://www.econbiz.de/10013252230

Designing Policies in the Presence of Hawala Markets.

Rao, R. Kavita; Tandon, Suranjali - 2015

To deal with rising current account deficits, the government often uses instruments such as increase in customs tariffs. These are expected to induce an appreciation in the currency. In the presence of hawala markets which constitute an alternative payment mechanism, the control exerted by the...

Persistent link: https://www.econbiz.de/10011122407

An examination of tax leakages in government tax revenues : the case of Nigeria

Otusanya, Olatunde Julius; Arowomole, Sunday Simon Aso; … - In: International journal of economics and accounting : IJEA 4 (2013) 1, pp. 93-122

Persistent link: https://www.econbiz.de/10009705003

Corruption and firm tax evasion

Alm, James; Martinez-Vazquez, Jorge; McClellan, Chandler - 2014

Persistent link: https://www.econbiz.de/10010382138

Corruption, tax evasion, and economic development in economies with decentralised tax administrative system

Ellahi, Anum - In: The Pakistan development review : PDR 59 (2020) 3, pp. 419-438

Persistent link: https://www.econbiz.de/10013093173