Corruption And Tax Revenue Pdf


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22.05.2021 at 11:04
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corruption and tax revenue pdf

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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.

Agbeyegbe, Terence D. Terence D. Ratbek Dzhumashev, Djumashev, R, Patrick A.

Corruption, governance and tax revenues in Africa

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.

It is then followed by their level of accessibility, financial market depth and efficiency. We fail to find significant evidence in support of financial market access and financial institutions efficiency although the possibility for the latter seems indismissible. Further evidence points to the catalytic nature of a good institutional and political environment in pursuit of higher tax-GDP ratio via financial development.

Policies to promote the depth and accessibility of financial institutions as well the depth and efficiency of financial markets in East Africa alongside well-focused anti-corruption programs and democratic governance are likely to yield better fiscal outcomes in terms of domestic tax revenues critically needed to achieve the United Nations Sustainable Development Goals.

We also confirm the positive role played by the lagged tax revenue, per capita GDP, trade openness, debt-to-GDP ratio and population density in the tax effort. Google- Scholar Metrics. Toggle navigation. This work is licensed under a Creative Commons Attribution 4. Journal Metrics Google- Scholar Metrics h5-index: 25 h5-median: Contact Michael Zhang Editorial Assistant ijef ccsenet.

Corruption, Tax Evasion and the Laffer Curve

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. Finally if tax and fine ratespositively influence the level of corruption in theadministration, these outcomes become more likely. This is a preview of subscription content, access via your institution.

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. Save to Library. Create Alert.

Use of this Web site signifies your agreement to the terms and conditions. Special Issues. Contact Us. Change code. Corruption and tax evasion remain main problems in both developed and developing countries. So, contribution of this study was to extend the conventional determinants of tax revenue over gross domestic product not only supply factor but also demand factor such as corruption, political stability, and rule of low which determine the tax revenue over gross domestic product to a significant extent. Panel regression model was used for analysis.

Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda

Erwann Sabai and Dr. Chirok Han from University of Auckland for their valuable comments and to the following people: Dr. Shahid M.

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. It is then followed by their level of accessibility, financial market depth and efficiency.

The Effect of Corruption and Governance on Tax Revenues

Download this publication. Over the past two decades many developing countries have implemented comprehensive reforms of their tax administrations in order to increase revenue and curb corruption. It argues that the technocratic remedies supported by donors have underplayed the degree to which progress in tax administration depends upon a thorough "cultural change" in the public service. The motives of individual actors are often inextricably tied to the interests of the social groups to which they belong.

 - Судя по ВР, у нас остается около сорока пяти минут. Отключение - сложный процесс. Это была правда.

Corruption, Tax Evasion and the Laffer Curve

 - Он перевел взгляд на экран. Все повернулись вслед за. - Шифр-убийца? - переспросил Бринкерхофф. Джабба кивнул: - Да.

Коридор, выложенный кафельными плитками, довольно круто спускался вниз, и Сьюзан держалась за перила, стараясь не отставать. Воздух в помещении становился все прохладнее. Чем глубже под землю уходил коридор, тем уже он становился. Откуда-то сзади до них долетело эхо чьих-то громких, решительных шагов. Обернувшись, они увидели быстро приближавшуюся к ним громадную черную фигуру.

 Нет, а-а… нет, спасибо, сэр.  - Ему трудно было говорить - наверное потому, что он не был уверен, что его появлению рады.  - Сэр, мне кажется… что с ТРАНСТЕКСТОМ какая-то проблема. Стратмор закрыл дверцу холодильника и без тени волнения взглянул на Чатрукьяна.

Exploring the Relationships between Corruption and Tax Revenue

 Отключить. Черт побери, немедленно отключить. Мидж появилась в дверях со свежей распечаткой в руке.

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