Taxation And Corruption In Transition Countries In Central And Eastern Europe

• 作者: M.PETER VAN DER HOEK
• 来源期刊: 公共经济与政策研究
• 学科: 政治法律
• 关键词: TAX capacity TAX EFFORT CORRUPTION
• 年，卷（期）: 2009,（1）
• 页码范围: 171-182
• 页数: 12页
• 分类号: D85

摘要

This paper focuses on the relationship between taxation and corruption in transition countries in Central and Eastern Europe. It seems plausible that negative relationships exist between corruption and tax effort and between corruption and foreign direct investments. However,research regarding corruption faces serious measurement problems due to the phenomenon’s very nature. A preliminary look at the available data provides some weak empirical evidence of a possible relationship between tax effort and corruption on the one hand and between foreign direct investments and corruption on the other. Further research into these subjects seems warranted.