Bureaucratic corruption and profit tax evasion

Firms may evade taxes on profits and can also avoid fulfilling legal restrictions on production activities by bribing bureaucrats. It is shown that the existence of tax evasion does not affect corruption activities at the firm level, while the budgetary repercussions of tax evasion induce less corruption. Policy measures which alter the gains or losses from corruption have a nonsystematic impact on tax evasion behaviour.

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Year of publication:	2006
Authors:	Goerke, Laszlo
Publisher:	Munich : Center for Economic Studies and ifo Institute (CESifo)
Subject:	Korruption \| Unternehmensbesteuerung \| Steuervermeidung \| Steuerkriminalität \| Kosten-Nutzen-Analyse \| Theorie \| corruption \| firms \| tax evasion

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Series:	CESifo Working Paper ; 1666
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	51002002X [GVK] hdl:10419/19130 [Handle]
Classification:	D73 - Bureaucracy; Administrative Processes in Public Organizations; Corruption ; H26 - Tax Evasion ; H25 - Business Taxes and Subsidies
Source:	EconStor

Persistent link: https://www.econbiz.de/10010261417