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...
| Main Authors: | , , |
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| Format: | Working Paper |
| Language: | English en_US |
| Published: |
World Bank, Washington, DC
2017
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| Subjects: | |
| 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 |