A BEJEAP Topics article.

Abstract

This paper provides empirical evaluation of a number of determinants of tax evasion by firms. The analysis includes both standard determinants, such as tax rates and probability of detection, and non-traditional factors, such as trust in government, compliance costs, and corruption. Firm-level survey data from 4,538 firms in 23 transition economies are analyzed. One of the main findings is that fighting corruption is more important in deterring tax evasion than conventional measures.

Submitted: October 16, 2006 · Accepted: March 20, 2008 · Published: July 17, 2008

Recommended Citation

Nur-tegin, Kanybek D. (2008) "Determinants of Business Tax Compliance," The B.E. Journal of Economic Analysis & Policy: Vol. 8 : Iss. 1 (Topics), Article 18.
DOI: 10.2202/1935-1682.1683
Available at: http://www.bepress.com/bejeap/vol8/iss1/art18