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首页> 外文期刊>European Business & Management >Econometric Analysis of the Effects of Corruption on Government Tax Revenue: Evidence from Panel Data in Developed and Developing Countries
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Econometric Analysis of the Effects of Corruption on Government Tax Revenue: Evidence from Panel Data in Developed and Developing Countries

机译：经济学分析腐败对政府税收的影响：发达国家和发展中国家的小组数据证据

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Corruption and tax evasion remain main problems in both developed and developing countries. So, contribution of this study was to extend the conventional determinants of tax revenue over gross domestic product not only supply factor but also demand factor such as corruption, political stability, and rule of low which determine the tax revenue over gross domestic product to a significant extent. Panel regression model was used for analysis. Panel data were collected from 33 developing and developed countries for the period of 2002-2017. The data sets which were used in model analysis were obtained from the database of the world development indicators. As the fixed effect regression result indicates corruption has significant adverse effect on government tax revenue over gross domestic product in both developed and developing countries. The least corrupted countries collect 6% more tax revenue than high corrupted countries. The great progress in corruption has to be monitored and reduced. So, corruption no longer considered as an exogenous factor in an economy, it should be considered as a controlled and minimized phenomenon by the democratic institution and civil society. Therefore legislative reforms have to be continued in order to diminish corruption.
机译：腐败和逃税仍然是发达国家和发展中国家的主要问题。因此，本研究的贡献是扩展到国内生产总值的税收收入的传统决定因素，而不仅是供应因素，而且需要腐败，政治稳定和低的规则等因素，确定了国内生产总值的税收收入程度。面板回归模型用于分析。在2002 - 2017年期间，从33个发展中国家和发达国家收集了面板数据。从世界发展指标数据库中获得模型分析的数据集。由于固定效应回归结果表明腐败对发达国家和发展中国家的国内生产总值具有显着的不利影响。最不损坏的国家收集税收收入超过高腐败的国家。必须监控和减少腐败的巨大进展。因此，腐败不再被视为经济中的外部因素，应该被视为民主制度和民间社会的控制和最小化现象。因此，必须继续立法改革以减少腐败。

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