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 countries in Europe and Central Asia, this paper contributes to the evaluation of competing ideas in the literature about firms’ experience of corruption in tax administration. The findings presented in the paper provide...
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详细
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2017/06/27
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政策研究报告
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WPS8122
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1
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1
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2017/06/27
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Disclosed
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Tax administration practices and firms’ perceptions of corruption : evidence from Europe and Central Asia
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Tax Administration