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首页> 外文期刊>Atlantic economic journal >Corruption and Firm Tax Evasion in Transition Economies: Results from Censored Quantile Instrumental Variables Estimation
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Corruption and Firm Tax Evasion in Transition Economies: Results from Censored Quantile Instrumental Variables Estimation

机译：转型经济体的腐败和税收逃税：审查量级仪器变量估计的结果

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摘要

This study examines the relationship between firm-level tax evasion and corruption. The literature has considered the corruption-firm tax evasion nexus to some extent, however, the heterogeneous impact of bribes on tax evasion has been largely ignored. We posit that the impact of bribes on tax evasion is conditional on the prevalence of tax evasion. Using firm-level information from the Business Environment and Enterprise Performance Survey (BEEPS) across 25 transition economies for the years 2002 and 2005, we estimate the heterogeneous impact of bribes on tax evasion using the censored quantile instrumental variables technique. The results show that corruption has a larger impact when tax evasion is more widespread. Among other results, firm-level characteristics also show heterogeneous effects across the conditional distribution of tax evasion. In terms of the policy implications, the results suggest that policies that focus on reducing the tax burden and controlling corruption will be more effective when tax evasion is more prevalent.
机译：本研究探讨了公司级别逃税与腐败之间的关系。这些文献在某种程度上审议了腐败腐败的逃税Nexus，但是，贿赂对逃税的异质影响已经很大程度上被忽略了。我们认为贿赂对逃税的影响是有条件的逃税的患病率。 2002年和2005年的25年过渡经济体中使用商业环境和企业绩效调查（蜂鸣声）的公司级信息，我们估计贿赂对避免禁止的避免的异质影响。结果表明，当逃税更广泛的逃税时，腐败会产生更大的影响。在其他结果之外，坚固的特征也表现出避免条件分布的异质效果。就政策影响而言，结果表明，当税收更为普遍时，重点关注减少税收负担和控制腐败的政策将更有效。

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