On the measurement of tax corruption

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Ivane Javakhishvili Tbilisi State University Press
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.
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tax corruption; tax revenues; nominal GDP; taxation of agriculture; taxation of foreign trade
VI International Scientific Conference: "Challenges of Globalization in Economics and Business", Tbilisi, 2021, pp. 287-289