Corruption, taxes and compliance /

This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that-consistent with th...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Baum, Anja (Autor), Gupta, Sanjeev (Autor), Kimani, Elijah (Autor), Tapsoba, Sampawende J.-A. (Sampawende Jules-Armand) (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [Washington, D.C.] : International Monetary Fund, [2017]
Colección:IMF working paper ; WP/17/255.
Temas:
Tax evasion.
Taxpayer compliance.
Taxation.
Taxes
Fraude fiscale.
Impôt.
Acceso en línea:Texto completo
Descripción
Sumario:This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that-consistent with the existing literature-corruption is negatively associated with overall tax revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption, thereby boosting revenue.
Descripción Física:1 online resource (32 pages)
ISBN:9781484330203
148433020X

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