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

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

Two competing conceptualizations of corruption in the literature allow viewing it either as efficient or burdensome from firms' perspective. Using data on the prevalence and nature of firms' interactions with tax authorities in 28 countri...

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Bibliographic Details
Main Authors: Ponomariov, B., Balabushko, O., Kisunko, G.
Format: Working Paper
Language:English
en_US
Published: World Bank, Washington, DC 2017
Subjects:
TAX ADMINISTRATION
CORRUPTION
BEEPS
TAXATION
REGULATORY BURDEN
Online Access:http://documents.worldbank.org/curated/en/838671498572946394/Tax-administration-practices-and-firms-perceptions-of-corruption-evidence-from-Europe-and-Central-Asia
http://hdl.handle.net/10986/27625

Internet

http://documents.worldbank.org/curated/en/838671498572946394/Tax-administration-practices-and-firms-perceptions-of-corruption-evidence-from-Europe-and-Central-Asia
http://hdl.handle.net/10986/27625

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