Two competing conceptualizations of corruption in the literature view it either as efficient or
burdensome from firms' perspective. Using data on the prevalence and the nature of firms' …

Corruption is an enduring phenomenon that has featured in most societies in most eras, but
the negative effects of corruption can be especially damaging for less developed …

Corruption in tax administration is attracting much attention worldwide, because of its strong
negative effect on the economic performance, particularly through the impact on tax revenue …

In this article, we study firm-level determinants of corruption using a sample of 164,000
companies from 144 countries for the 2005–2020 period. We analyze two variables related …

The difficulties of measuring economic phenomena, which have value only as far as they
remain hidden, such as tax corruption, are obvious. Measures rely largely on opinion …

Many researches on corruption examined macro factors such decentralization, political
democracy, press freedom, and economic freedom, as shown by Lecuna (2012), Alexeef …

The aim of this study is to better understand why public officials and business employees
engage in corruption. Insight into individual-level explanations for corruption was obtained …

This paper analyses the anti-corruption activities of 24 transition countries in the period 1999-
2002. These activities are divided into omnibus anti-corruption programmes, legislative …

When a country suffers from systemic corruption, several practices and routines are created
in public and private organizations to normalize the processes that stabilize and reproduce …

This article focuses on survey data and qualitative evidence from a sample of Albanian
manufacturing firms to examine the scale and consequences of corruption and tax evasion …