Corruption And Tax Revenue Pdf

corruption and tax revenue pdf

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In a corrupt tax administration a rise in tax ratesets off complicated strategic moves by both taxpayersand administrators. It is shown that in somecircumstances, this may bring about Laffer likebehavior of overall tax revenue, i. Further, a more intense tax effort byincreasing the number of returns audited may alsoreduce net revenues.

Exploring the Relationships between Corruption and Tax Revenue

Agbeyegbe, Terence D. Terence D. Ratbek Dzhumashev, Djumashev, R, Patrick A. Jacobs, Ira N. Richard M. John Thornton, Hausman, Jerry, Hausman, Jerry A, Hausman, Joseph G. Gbewopo Attila, Raja J. Chelliah, Michelsen Institute , Bergen, Norway. Vito Tanzi, World Bank, Full references including those not matched with items on IDEAS Most related items These are the items that most often cite the same works as this one and are cited by the same works as this one. Mihai Mutascu, Mutascu, Mihai, Mahdavi, Saeid, Hisali, Eria, Djedje Hermann Yohou, Lien, Nguyen Phuong, David A.

Attiya Y. Fjeldstad, Odd-Helge, Joweria M. More about this item Keywords Tax revenue ; corruption ; governance ; institution ; panel data ; All these keywords. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pdc:jrnbeh:vyip See general information about how to correct material in RePEc.

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Economic literature: papers , articles , software , chapters , books. FRED data. Corruption, governance and tax revenues in Africa. In this paper we analyze the effects of institutional variables corruption and governance , structural variables per capita income, trade openness, inflation and share of agriculture in GDP , and policy variables tax rate and tariff rate on total tax revenues, direct taxes, indirect taxes and trade taxes using panel data set for 30 African countries over the period.

All estimates are based on fixed effects FE and random effects RE models. Using Hausman test, RE is earmarked to be the more preferred model in this paper. The RE regression results show that corruption and governance are two main determinants of tax revenues in Africa.

While corruption has a significant negative effect on tax revenues, good governance measured in terms of government effectiveness, regulatory quality, rule of law and voice and accountability tends to raise tax revenue generation and in particular, indirect taxes. In the same vein, governance in form of political stability tends to have a very significant effect on direct taxes and international trade taxes.

The basic intuition behind these results is that higher institutional capacity and lower corruption enhance tax revenue generation in the economy. Intriguingly, empirical results show that tariff rates tend to have a strong negative effect on total tax revenue but at the same time they have a strong positive effect on trade tax revenue. Moreover, trade openness tends to have a strong positive relationship with tax revenue. Overall, results suggest that to raise more tax revenue, governments should reduce corruption, improve tax and customs administration and raise revenues from tax categories that are less susceptible to corruption.

They should as well enhance trade openness. Most related items These are the items that most often cite the same works as this one and are cited by the same works as this one. Corrections All material on this site has been provided by the respective publishers and authors.

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Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda

Skip to search form Skip to main content You are currently offline. Some features of the site may not work correctly. Developing countries are typically unable to generate sufficient amount of revenue from taxation because these countries face a number of institutional problems in the process of revenue generation. One of the main problems is corruption in tax administration. The two important components of revenue generation are tax administration and tax system reforms [Brondolo, et al.

The Effect of Corruption and Governance on Tax Revenues

Formulaire de demande de DAI. We designed a public good laboratory experiment in order to identify the causal relationships between tax evasion and corruption and query whether deterring one of these behaviours may have desirable spillover effects on the other. Consistent with theoretical predictions, we find that i the possibility of embezzling tax revenue increases the likelihood and amount of tax evaded; ii fighting corruption has a significant negative impact on tax evasion, suggesting a crossover effect of deterrence from anti-corruption to anti-tax evasion; iii penalizing tax evasion does not have a significant impact on embezzlement; indicating that the crossover effect is unidirectional. Interestingly, all three deterrence treatments increase public good provision compared to the baseline treatment, but with a clear ranking: the Big bang approach is the most effective, followed by Anti-corruption, then Anti-evasion. Aller au contenu principal.

Increasing domestic revenue mobilization remains a challenge for many governments, particularly in low-income countries. Using a sample of East African countries, the study sets off to investigate the impact of financial development from a multi-dimensional perspective on tax revenues for the period to , and how political development and the control of corruption would enhance the observed nexus. The dynamic panel results from the system GMM estimation approach indicate a significant role of financial development overall and the financial institutions and financial markets in particular. A disaggregation of the duo suggests that it is the depth of financial institutions that greatly matters for tax revenue, with a one per cent change expected to yield about 0.

Agbeyegbe, Terence D. Terence D.

Пятидесятишестилетний коммандер Стратмор, заместитель оперативного директора АНБ, был для нее почти как отец. Именно он принимал ее на работу, именно он сделал АНБ для нее родным домом. Когда десять лет назад Сьюзан поступила в агентство, Стратмор возглавлял Отдел развития криптографии, являвшийся тренировочной площадкой для новых криптографов, криптографов мужского пола.

Послышался голос с сильным немецким акцентом: - Ja. Беккер молчал. - Ja. Дверь слегка приоткрылась, и на него уставилось круглое немецкое лицо. Дэвид приветливо улыбнулся.

Tax evasion

 Нам нужна точная цифра, - напомнила Сьюзан.  - Оценки ущерба всюду приводятся разные.  - Она еще раз взглянула на текст.