Tax Evasion, Corruption, and the Social Contract in Transition

Overall, I find strong support for the claim that the quality of government services and the level of corruption matter mightily. Clearly, other factors also matter, including the size and ownership of the firm, the fairness of the legal system, the level of competition, the tax rate, the quality of the bureaucracy, and the expectation of audits. The quality of services and the level of corruption stand out as critical factors shaping tax compliance.

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Year of publication:	2007-12-01
Authors:	Uslaner, Eric M.
Institutions:	International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University
Subject:	Tax Evasion \| Corruption \| tax compliamce

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Extent:	application/pdf
Series:	International Center for Public Policy Working Paper Series, at AYSPS, GSU.
Type of publication:	Book / Working Paper
Notes:	35 pages
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008566355