Tax Administration Practices and Firms’ Perceptions of Corruption : Evidence from Europe and Central Asia

Ponomariov, B. ; Balabushko, O. ; Kisunko, G.

World Bank, Washington, DC

关键词: TAX ADMINISTRATION;    CORRUPTION;    BEEPS;    TAXATION;    REGULATORY BURDEN;   

DOI  :  10.1596/1813-9450-8122
RP-ID  :  WPS8122

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

Two competing conceptualizations ofcorruption in the literature allow viewing it either asefficient or burdensome from firms' perspective. Usingdata on the prevalence and nature of firms'interactions with tax authorities in 28 countries in Europeand Central Asia, this paper contributes to the evaluationof competing ideas in the literature about firms’ experienceof corruption in tax administration. The findings presentedin the paper provide provisional support for the second lineof reasoning, that corruption in taxation is a burden,rather than a type of efficiency. Special emphasis is givento examination of taxation-related determinants ofcorruption prevalence (frequency and magnitude of bribery),as well as the effect of the interaction with taxauthorities on perception of tax and overall corruption.Regardless of country context, it appears that, more thananything else, perceived corruption in tax administrationand actual experiences with bribery during interactions withtax officials, affect the overall perceptions of corruption.