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Wpływ korupcji na dochody podatkowe

Wpływ korupcji na dochody podatkowe

Imed Harbaoui / Safa MEDDEB

83,71 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2024
Materia
Empresa y gestión
ISBN:
9786208367008
83,71 €
IVA incluido
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Sobre IBD

Głównym celem niniejszej pracy jest analiza i ocena wpływu korupcji na dochody podatkowe przy użyciu statycznych i dynamicznych danych panelowych. Po pierwsze, analizujemy wpływ korupcji na całkowite wpływy podatkowe w 63 krajach wschodzących i rozwijających się w latach 1996-2016. Nasze wyniki sugerują, że wpływ ten jest znacząco negatywny na całkowite dochody podatkowe jako procent PKB. Po drugie, badamy wpływ korupcji na podatki bezpośrednie/PKB i podatki pośrednie/PKB. Szacunki pokazują, że podatki bezpośrednie są bardziej dotknięte korupcją niż podatki pośrednie. Sugeruje to, że reformy podatkowe mające na celu zwiększenie wpływów podatkowych mogłyby skupić się na zmianach w podatkach pośrednich, a wysiłki na rzecz zwalczania korupcji w poborze podatków powinny koncentrować się na podatkach bezpośrednich.

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Otros libros del autor

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    The main objective of the present work is to analyze and assess the impact of corruption on tax revenues, using static and dynamic panel data approaches. As a first step, we analyze the impact of corruption on total tax revenues for 63 emerging and developing countries over the period 1996-2016. Our results suggest that the impact is significantly negative on total tax revenues...
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  • L’impatto della corruzione sul gettito fiscale
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    L’obiettivo principale del presente lavoro è quello di analizzare e valutare l’impatto della corruzione sulle entrate fiscali, utilizzando approcci statici e dinamici di dati panel. In primo luogo, analizziamo l’impatto della corruzione sulle entrate fiscali totali di 63 Paesi emergenti e in via di sviluppo nel periodo 1996-2016. I nostri risultati indicano che l’impatto è sign...
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