The Decisive Impact of Tax Administration Practices on Firms' Corruption Experience and Perceptions : Evidence from Europe and Central Asia
Two competing conceptualizations of corruption in the literature view it either as efficient or burdensome from firms’ perspective. Using data on the prevalence and the nature of firms’ interactions with tax authorities in twenty-eight Eastern European and Central Asian (ECA) countries, this paper c...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Taylor and Francis
2018
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10986/30546 |