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On the measurement of tax corruption

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dc.contributor.author Khaduri, Nodar
dc.contributor.author Papava, Vladimer
dc.date.accessioned 2021-12-22T11:43:55Z
dc.date.available 2021-12-22T11:43:55Z
dc.date.issued 2021
dc.identifier.citation VI International Scientific Conference: "Challenges of Globalization in Economics and Business", Tbilisi, 2021, pp. 287-289 en_US
dc.identifier.isbn 978-9941-491-35-1
dc.identifier.uri http://dspace.tsu.ge/xmlui/handle/123456789/928
dc.description 1. 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.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. en_US
dc.language.iso en en_US
dc.publisher Ivane Javakhishvili Tbilisi State University Press en_US
dc.subject tax corruption; tax revenues; nominal GDP; taxation of agriculture; taxation of foreign trade en_US
dc.title On the measurement of tax corruption en_US
dc.type Article en_US

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