Determinants of Business Tax Compliance

Kanybek Nur‐tegin

73 citations0/0 files storedThe B E Journal of Economic Analysis & Policy

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Taxation and Compliance Studies Economic and Fiscal Studies Corporate Taxation and Avoidance

Abstract

Abstract This paper provides empirical evaluation of a number of determinants of tax evasion by firms. The analysis includes both standard determinants, such as tax rates and probability of detection, and non-traditional factors, such as trust in government, compliance costs, and corruption. Firm-level survey data from 4,538 firms in 23 transition economies are analyzed. One of the main findings is that fighting corruption is more important in deterring tax evasion than conventional measures.

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References

2000Dodging the grabbing hand: the determinants of unofficial activity in 69 countries 1974Income tax evasion: A theoretical analysis 2000Tax Avoidance, Evasion, and Administration 1997A Constitution for Knaves Crowds Out Civic Virtues 2005The Theory of Tax Evasion: A Retrospective View 2000Why do firms hide? Bribes and unofficial activity after communism 2004The Economics of Corporate Tax Selfishness 1997Corruption: The Facts

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2017Firm-level determinants of tax evasion in transition economies 2012Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour 2009Tax compliance and firms' strategic interdependence

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