메뉴 건너뛰기




Volumn 13, Issue 3, 2006, Pages 323-338

Taxation determinants of fiscal corruption: Evidence across countries

Author keywords

Corruption; Self assessment; Taxation

Indexed keywords


EID: 84986145130     PISSN: 13590790     EISSN: 17587239     Source Type: Journal    
DOI: 10.1108/13590790610678404     Document Type: Article
Times cited : (14)

References (52)
  • 1
    • 0000472842 scopus 로고    scopus 로고
    • Rents, competition and corruption
    • Ades, A. and Di Tella, R. (1999), “Rents, competition and corruption”, American Economic Review, Vol. 89, pp. 982-93.
    • (1999) American Economic Review , vol.89 , pp. 982-993
    • Ades, A.1    Di Tella, R.2
  • 4
    • 0008919860 scopus 로고
    • Expenditures, administration and tax reform in developing countries
    • Bird, R. (1990), “Expenditures, administration and tax reform in developing countries”, Bulletin for International Fiscal Documentation, Vol. 44, pp. 263-7.
    • (1990) Bulletin for International Fiscal Documentation , vol.44 , pp. 263-267
    • Bird, R.1
  • 8
    • 0037636977 scopus 로고    scopus 로고
    • A free press is bad news for corruption
    • Brunetti, A. and Weader, B. (2003), “A free press is bad news for corruption”, Journal of Public Economics, Vol. 87, pp. 1801-24.
    • (2003) Journal of Public Economics , vol.87 , pp. 1801-1824
    • Brunetti, A.1    Weader, B.2
  • 9
    • 0344415994 scopus 로고
    • Raising revenue in the underground economy
    • Cox, D. (1984), “Raising revenue in the underground economy”, National Tax Journal, Vol. 37, pp. 283-8.
    • (1984) National Tax Journal , vol.37 , pp. 283-288
    • Cox, D.1
  • 10
    • 84986149940 scopus 로고    scopus 로고
    • Europa Publications
    • Europa Publications London
    • Europa Publications (2004), The Europa World Yearbook 2004, Europa Publications, London.
    • (2004) The Europa World Yearbook 2004
  • 11
    • 0036192778 scopus 로고    scopus 로고
    • Decentralization and corruption: evidence across countries
    • Fisman, R. and Gatti, R. (2002), “Decentralization and corruption: evidence across countries”, Journal of Public Economics, Vol. 83, pp. 325-45.
    • (2002) Journal of Public Economics , vol.83 , pp. 325-345
    • Fisman, R.1    Gatti, R.2
  • 12
    • 0042622465 scopus 로고    scopus 로고
    • Fiscal corruption: a vice or virtue?
    • Fjeldstad, O.H. and Tungodden, B. (2003), “Fiscal corruption: a vice or virtue?”, World Development, Vol. 31, pp. 1459-67.
    • (2003) World Development , vol.31 , pp. 1459-1467
    • Fjeldstad, O.H.1    Tungodden, B.2
  • 13
    • 84986137401 scopus 로고    scopus 로고
    • Freedom House
    • Freedom House New York, NY, available at: www.freedomhouse.org/ratings/index.htm
    • Freedom House (2005), Freedom House Country Ratings, Freedom House, New York, NY, available at: www.freedomhouse.org/ratings/index.htm
    • (2005) Freedom House Country Ratings
  • 14
    • 0008953088 scopus 로고
    • Current strategies for combating corruption: a study of corruption in the tax administration
    • Transparency International Berlin
    • Galtung, F. (1995), “Current strategies for combating corruption: a study of corruption in the tax administration”, Occasional Working Paper 8:95, Transparency International, Berlin.
    • (1995) Occasional Working Paper 8:95
    • Galtung, F.1
  • 15
    • 84924484959 scopus 로고    scopus 로고
    • Key issues and options in international taxation: taxation in an interdependent world
    • Guttentag, J.H. (2001), “Key issues and options in international taxation: taxation in an interdependent world”, Bulletin of the International Bureau of Fiscal Documentation, Vol. 55, pp. 546-56.
    • (2001) Bulletin of the International Bureau of Fiscal Documentation , vol.55 , pp. 546-556
    • Guttentag, J.H.1
  • 18
    • 84986082710 scopus 로고    scopus 로고
    • IMD
    • Institute of Management Development Lausanne
    • IMD (2002), The World Competitiveness Yearbook, Institute of Management Development, Lausanne.
    • (2002) The World Competitiveness Yearbook
  • 19
    • 84986162454 scopus 로고    scopus 로고
    • IMD
    • Institute of Management Development Lausanne
    • IMD (2003), The World Competitiveness Yearbook, Institute of Management Development, Lausanne.
    • (2003) The World Competitiveness Yearbook
  • 20
    • 84986137394 scopus 로고    scopus 로고
    • IMD
    • Institute of Management Development Lausanne
    • IMD (2004), The World Competitiveness Yearbook, Institute of Management Development, Lausanne.
    • (2004) The World Competitiveness Yearbook
  • 21
    • 84986109551 scopus 로고    scopus 로고
    • IPS
    • Institute for Industrial Policy Studies Seoul
    • IPS (2002), IPS National Competitiveness Report, Institute for Industrial Policy Studies, Seoul.
    • (2002) IPS National Competitiveness Report
  • 22
    • 0001608709 scopus 로고
    • Tax compliance research: findings, problems and prospects
    • Jackson, B.R. and Milliron, V.C. (1986), “Tax compliance research: findings, problems and prospects”, Journal of Accounting Literature, Vol. 5, pp. 125-65.
    • (1986) Journal of Accounting Literature , vol.5 , pp. 125-165
    • Jackson, B.R.1    Milliron, V.C.2
  • 23
    • 0009091430 scopus 로고    scopus 로고
    • Tax evasion, economic reforms and corruption in India
    • Jain, A.K. (1997), “Tax evasion, economic reforms and corruption in India”, Intertax, Vol. 25, pp. 18-22.
    • (1997) Intertax , vol.25 , pp. 18-22
    • Jain, A.K.1
  • 25
    • 84986162479 scopus 로고    scopus 로고
    • KPMG
    • KPMG Hong Kong, available at: www.kpmg.com.hk
    • KPMG (2003), Asia Pacific Taxation, KPMG, Hong Kong, available at: www.kpmg.com.hk
    • (2003) Asia Pacific Taxation
  • 27
    • 84864646417 scopus 로고
    • Structural and institutional aspects of corruption
    • LaPalombara, J. (1994), “Structural and institutional aspects of corruption”, Social Research, Vol. 61, pp. 325-50.
    • (1994) Social Research , vol.61 , pp. 325-350
    • LaPalombara, J.1
  • 30
    • 84858065438 scopus 로고    scopus 로고
    • Counteracting corruption in the tax administration in transitional economies: a case study of China
    • Li, J. (1997), “Counteracting corruption in the tax administration in transitional economies: a case study of China”, Bulletin of the International Bureau of Fiscal Documentation, Vol. 51, pp. 474-92.
    • (1997) Bulletin of the International Bureau of Fiscal Documentation , vol.51 , pp. 474-492
    • Li, J.1
  • 33
    • 84986020775 scopus 로고    scopus 로고
    • OECD
    • Organization for Economic Co-operation and Development Paris, available at: www.oecd.org/dataoecd/44/2/1942506.xls
    • OECD (2002), Tax Database, Organization for Economic Co-operation and Development, Paris, available at: www.oecd.org/dataoecd/44/2/1942506.xls
    • (2002) Tax Database
  • 34
    • 84986163212 scopus 로고    scopus 로고
    • OECD
    • Organization for Economic Co-operation and Development Paris, available at: www.oecd.org/dataoecd/28/2/33866659.pdf
    • OECD (2004), Tax Administration in OECD Countries, Organization for Economic Co-operation and Development, Paris, available at: www.oecd.org/dataoecd/28/2/33866659.pdf
    • (2004) Tax Administration in OECD Countries
  • 36
    • 84867585041 scopus 로고
    • Income tax evasion: a review of the measurement of techniques and some estimates for the developing countries
    • The International Monetary Fund, Fiscal Affairs Department Washington, DC
    • Richupan, S. (1984), “Income tax evasion: a review of the measurement of techniques and some estimates for the developing countries”, Department Memorandum No. DM/84/46, The International Monetary Fund, Fiscal Affairs Department, Washington, DC.
    • (1984) Department Memorandum No. DM/84/46
    • Richupan, S.1
  • 39
    • 0034404365 scopus 로고    scopus 로고
    • Corruption, tax evasion and the Laffer curve
    • Sanyal, A., Gang, I.N. and Goswami, O. (2000), “Corruption, tax evasion and the Laffer curve”, Public Choice, Vol. 105, pp. 61-78.
    • (2000) Public Choice , vol.105 , pp. 61-78
    • Sanyal, A.1    Gang, I.N.2    Goswami, O.3
  • 42
    • 84986137464 scopus 로고    scopus 로고
    • Transparency International
    • Transparency International Berlin, available at: www.transparency.org/cpi/2002/cpi2002.en.html
    • Transparency International (2002), Transparency International Corruption Perceptions Index 2002, Transparency International, Berlin, available at: www.transparency.org/cpi/2002/cpi2002.en.html
    • (2002) Transparency International Corruption Perceptions Index 2002
  • 43
    • 0037975094 scopus 로고    scopus 로고
    • The causes of corruption: a cross-national study
    • Treisman, D. (2000), “The causes of corruption: a cross-national study”, Journal of Public Economics, Vol. 76, pp. 399-457.
    • (2000) Journal of Public Economics , vol.76 , pp. 399-457
    • Treisman, D.1
  • 44
    • 84888447114 scopus 로고    scopus 로고
    • World Bank
    • World Bank Washington, DC
    • World Bank (2005a), 2005 World Development Indicators, World Bank, Washington, DC.
    • (2005) 2005 World Development Indicators
  • 45
    • 84986163285 scopus 로고    scopus 로고
    • World Bank
    • World Bank Washington, DC, available at: www.worldbank.org/data/countryclass/classgroups.htm
    • World Bank (2005b), 2005 World Bank Group – Data and Statistics, World Bank, Washington, DC, available at: www.worldbank.org/data/countryclass/classgroups.htm
    • (2005) 2005 World Bank Group – Data and Statistics
  • 49
    • 20444433855 scopus 로고    scopus 로고
    • A comparative study of inequality and corruption
    • You, J.S. and Khagram, S. (2005), “A comparative study of inequality and corruption”, American Sociological Review, Vol. 70, pp. 136-57.
    • (2005) American Sociological Review , vol.70 , pp. 136-157
    • You, J.S.1    Khagram, S.2
  • 50
    • 84986050697 scopus 로고    scopus 로고
    • Minimizing corruption in tax affairs
    • Fiscal Publications Bath
    • Bowles, R. (1998), “Minimizing corruption in tax affairs”, in Ed. Sandford, C. (Ed.), Further Key Issues in Tax Reform, Fiscal Publications, Bath.
    • (1998) Further Key Issues in Tax Reform
    • Bowles, R.1    Sandford, C.2
  • 51
    • 0001284615 scopus 로고
    • Reciprocity and fairness: positive incentives
    • The University of Michigan Press Ann Arbor, MI
    • Smith, K.W. (1992), “Reciprocity and fairness: positive incentives”, in Ed. Slemrod, J. (Ed.), Why People Pay Taxes. Tax Compliance and Enforcement, The University of Michigan Press, Ann Arbor, MI.
    • (1992) Why People Pay Taxes. Tax Compliance and Enforcement
    • Smith, K.W.1    Slemrod, J.2
  • 52
    • 84986164198 scopus 로고    scopus 로고
    • United Nations
    • United Nations Publications New York, NY
    • United Nations (2000), Demographic Yearbook, United Nations Publications, New York, NY.
    • (2000) Demographic Yearbook


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.