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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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

id	okr-10986-27625
recordtype	oai_dc
spelling	okr-10986-276252021-06-08T14:42:47Z Tax Administration Practices and Firms’ Perceptions of Corruption : Evidence from Europe and Central Asia Ponomariov, B. Balabushko, O. Kisunko, G. TAX ADMINISTRATION CORRUPTION BEEPS TAXATION REGULATORY BURDEN 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 countries in Europe and Central Asia, this paper contributes to the evaluation of competing ideas in the literature about firms’ experience of corruption in tax administration. The findings presented in the paper provide provisional support for the second line of reasoning, that corruption in taxation is a burden, rather than a type of efficiency. Special emphasis is given to examination of taxation-related determinants of corruption prevalence (frequency and magnitude of bribery), as well as the effect of the interaction with tax authorities on perception of tax and overall corruption. Regardless of country context, it appears that, more than anything else, perceived corruption in tax administration and actual experiences with bribery during interactions with tax officials, affect the overall perceptions of corruption. 2017-07-18T22:28:13Z 2017-07-18T22:28:13Z 2017-06 Working Paper 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 English en_US Policy Research Working Paper;No. 8122 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Publications & Research Publications & Research :: Policy Research Working Paper Europe and Central Asia Central Asia Eastern Europe Europe and Central Asia
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	TAX ADMINISTRATION CORRUPTION BEEPS TAXATION REGULATORY BURDEN
spellingShingle	TAX ADMINISTRATION CORRUPTION BEEPS TAXATION REGULATORY BURDEN Ponomariov, B. Balabushko, O. Kisunko, G. Tax Administration Practices and Firms’ Perceptions of Corruption : Evidence from Europe and Central Asia
geographic_facet	Europe and Central Asia Central Asia Eastern Europe Europe and Central Asia
relation	Policy Research Working Paper;No. 8122
description	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 countries in Europe and Central Asia, this paper contributes to the evaluation of competing ideas in the literature about firms’ experience of corruption in tax administration. The findings presented in the paper provide provisional support for the second line of reasoning, that corruption in taxation is a burden, rather than a type of efficiency. Special emphasis is given to examination of taxation-related determinants of corruption prevalence (frequency and magnitude of bribery), as well as the effect of the interaction with tax authorities on perception of tax and overall corruption. Regardless of country context, it appears that, more than anything else, perceived corruption in tax administration and actual experiences with bribery during interactions with tax officials, affect the overall perceptions of corruption.
format	Working Paper
author	Ponomariov, B. Balabushko, O. Kisunko, G.
author_facet	Ponomariov, B. Balabushko, O. Kisunko, G.
author_sort	Ponomariov, B.
title	Tax Administration Practices and Firms’ Perceptions of Corruption : Evidence from Europe and Central Asia
title_short	Tax Administration Practices and Firms’ Perceptions of Corruption : Evidence from Europe and Central Asia
title_full	Tax Administration Practices and Firms’ Perceptions of Corruption : Evidence from Europe and Central Asia
title_fullStr	Tax Administration Practices and Firms’ Perceptions of Corruption : Evidence from Europe and Central Asia
title_full_unstemmed	Tax Administration Practices and Firms’ Perceptions of Corruption : Evidence from Europe and Central Asia
title_sort	tax administration practices and firms’ perceptions of corruption : evidence from europe and central asia
publisher	World Bank, Washington, DC
publishDate	2017
url	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
_version_	1764465507899015168

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

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