On the measurement of tax corruption

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dc.contributor.authorKhaduri, Nodar
dc.contributor.authorPapava, Vladimer
dc.date.accessioned2021-12-22T11:43:55Z
dc.date.available2021-12-22T11:43:55Z
dc.date.issued2021
dc.description1. Bridi, A. (2010). Corruption in Tax Administration. Transparency International, January 4. Retrieved from https://www.u4.no/publications/corruption-in-tax-administration.pdf. 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.en_US
dc.description.abstractThe 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.en_US
dc.identifier.citationVI International Scientific Conference: "Challenges of Globalization in Economics and Business", Tbilisi, 2021, pp. 287-289en_US
dc.identifier.isbn978-9941-491-35-1
dc.identifier.urihttps://dspace.tsu.ge/handle/123456789/928
dc.language.isoenen_US
dc.publisherIvane Javakhishvili Tbilisi State University Pressen_US
dc.subjecttax corruption; tax revenues; nominal GDP; taxation of agriculture; taxation of foreign tradeen_US
dc.titleOn the measurement of tax corruptionen_US
dc.typeArticleen_US
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