On the measurement of tax corruption
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Date
2021
Authors
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Journal ISSN
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Publisher
Ivane Javakhishvili Tbilisi State University Press
Abstract
The article discusses the issues of measuring the level of tax corruption in the country. The authors proposed two ways to measure tax corruption. Both ways give the same result. Issues related to the specifics of taxation in various sectors of the economy are discussed separately. These are, first of all, agriculture and foreign trade. Taking into account these features of taxation, this paper proposes the use of a system of indicators of tax corruption. Each of the indicators of the system can be measured by the approaches discussed in this paper.
Description
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2. Fjeldstad, O-H. (2005). Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda. CMI Working Paper WP 2005: 10. Bergen: Chr. Michelsen Institute. Retrieved from https://www.cmi.no/publications/file/2037-corruption-in-tax-administration.pdf.
3. Papava, V. (2001). Indexes of Tax Corruption. Bulletin of the International Statistical Institute, 53 Session. Contributed Papers. Tome LIX. Book 3. 22-29 August 2001. Seoul: ISI.
4. Pashev, K. (2006). Understanding Tax Corruption in Transition Economies: Evidence from Bulgaria. MPRA Paper No. 974. Munich: Personal RePEc Archive. Retrieved from https://mpra.ub.uni-muenchen.de/974/1/MPRA_paper_974.pdf.
5. Rahman, A. (2009). Tackling Corruption through Tax Administration Reform. Investment Climate Department, World Bank Group, April. Retrieved from https://openknowledge.worldbank.org/bitstream/handle/10986/10564/483120BRI0FIAS10Box338894B01PUBLIC1.pdf?sequence=1&isAllowed=y.
6. Shevardnadze, K., Chechelashvili, R., Chocheli, V., & Khaduri, N. (2000). Papava Indexes of Tax Corruption. Tbilisi: Imperiali.
Keywords
tax corruption; tax revenues; nominal GDP; taxation of agriculture; taxation of foreign trade
Citation
VI International Scientific Conference: "Challenges of Globalization in Economics and Business", Tbilisi, 2021, pp. 287-289