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...

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Main Authors:	Ponomariov, Branco, Balabushko, Oleksii, Kisunko, Gregory
Format:	Journal Article
Published:	Taylor and Francis 2018
Subjects:	TAX ADMINISTRATION CORRUPTION BRIBERY BRIBES
Online Access:	http://hdl.handle.net/10986/30546

id	okr-10986-30546
recordtype	oai_dc
spelling	okr-10986-305462021-05-25T10:54:42Z The Decisive Impact of Tax Administration Practices on Firms' Corruption Experience and Perceptions : Evidence from Europe and Central Asia Ponomariov, Branco Balabushko, Oleksii Kisunko, Gregory TAX ADMINISTRATION CORRUPTION BRIBERY BRIBES 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 contributes to evaluation of competing ideas in the literature about firms’ experience of corruption in tax administration. 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 perceived corruption in tax administration and actual experiences with bribery during interactions with tax officials more than anything else affect the overall perceptions of corruption, thereby supporting the conceptualization of corruption in tax administration as burdensome, rather than efficient. 2018-10-10T17:13:47Z 2018-10-10T17:13:47Z 2017-10-20 Journal Article International Journal of Public Administration 0190-0692 http://hdl.handle.net/10986/30546 CC BY-NC-ND 3.0 IGO http://creativecommons.org/licenses/by-nc-nd/3.0/igo World Bank Taylor and Francis Publications & Research :: Journal Article Publications & Research Europe and Central Asia Central Asia Eastern Europe
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
topic	TAX ADMINISTRATION CORRUPTION BRIBERY BRIBES
spellingShingle	TAX ADMINISTRATION CORRUPTION BRIBERY BRIBES Ponomariov, Branco Balabushko, Oleksii Kisunko, Gregory The Decisive Impact of Tax Administration Practices on Firms' Corruption Experience and Perceptions : Evidence from Europe and Central Asia
geographic_facet	Europe and Central Asia Central Asia Eastern Europe
description	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 contributes to evaluation of competing ideas in the literature about firms’ experience of corruption in tax administration. 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 perceived corruption in tax administration and actual experiences with bribery during interactions with tax officials more than anything else affect the overall perceptions of corruption, thereby supporting the conceptualization of corruption in tax administration as burdensome, rather than efficient.
format	Journal Article
author	Ponomariov, Branco Balabushko, Oleksii Kisunko, Gregory
author_facet	Ponomariov, Branco Balabushko, Oleksii Kisunko, Gregory
author_sort	Ponomariov, Branco
title	The Decisive Impact of Tax Administration Practices on Firms' Corruption Experience and Perceptions : Evidence from Europe and Central Asia
title_short	The Decisive Impact of Tax Administration Practices on Firms' Corruption Experience and Perceptions : Evidence from Europe and Central Asia
title_full	The Decisive Impact of Tax Administration Practices on Firms' Corruption Experience and Perceptions : Evidence from Europe and Central Asia
title_fullStr	The Decisive Impact of Tax Administration Practices on Firms' Corruption Experience and Perceptions : Evidence from Europe and Central Asia
title_full_unstemmed	The Decisive Impact of Tax Administration Practices on Firms' Corruption Experience and Perceptions : Evidence from Europe and Central Asia
title_sort	decisive impact of tax administration practices on firms' corruption experience and perceptions : evidence from europe and central asia
publisher	Taylor and Francis
publishDate	2018
url	http://hdl.handle.net/10986/30546
_version_	1764472315890892800

The Decisive Impact of Tax Administration Practices on Firms' Corruption Experience and Perceptions : Evidence from Europe and Central Asia

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