Bribes and Business Tax Evasion
This paper investigates the role of governance, in particular bribes to tax officials, in shaping business tax compliance behavior in transition economies. The empirical results show that business noncompliance rises with the frequency of tax related bribes. More specifically, the findings from 27 e...
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| Format: | Article |
| Language: | English |
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Università Carlo Cattaneo LIUC
2009-12-01
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| Series: | The European Journal of Comparative Economics |
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| Online Access: | http://eaces.liuc.it/18242979200902/182429792009060203.pdf |