English, Article edition: The impact of bureaucracy, corruption and tax compliance Ronald D. Picur; Ahmed Riahi-Belkaoui

User activity

Share to:
 
Bookmark: http://trove.nla.gov.au/version/31547
Physical Description
  • article
Language
  • English

Edition details

Title
  • The impact of bureaucracy, corruption and tax compliance
Author
  • Ronald D. Picur
  • Ahmed Riahi-Belkaoui
Physical Description
  • article
Notes
  • Purpose – Tax compliance has been studied by analyzing the individual decision of a representative person between planning and evading taxes. A neglected aspect of tax compliance is the impact of bureaucracy and corruption. Both bureaucracy and corruption are hypothesized to have a negative impact on tax compliance. Aims to examine this issue. Design/​methodology/​approach – Based on empirical evidence from 30 developed and developing countries. Findings – Finds that tax compliance internationally is negatively related to the levels of bureaucracy and positively related to the successful control of corruption. The paper shows that a powerful deterrent is the creation of a tax morale or climate, where citizens are protected from corruption and bloated burequcracies. Originality/​value – The findings are of great value to developing countries that need to reduce both the level of corruption and bureaucracy in order to create the type of tax morale conducive to both tax compliance and economic development.
  • Bureaucracy, Corruption, Taxes
  • RePEc:eme:rafpps:v:5:y:2006:i:2:p:174-180
Language
  • English
Contributed by
OAIster

Get this edition

  • Set up My libraries

    How do I set up "My libraries"?

    In order to set up a list of libraries that you have access to, you must first login or sign up. Then set up a personal list of libraries from your profile page by clicking on your user name at the top right of any screen.

  • All (1)
  • Unknown (1)
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.

User activity


e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this edition

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this version

Add a comment