Drawing on institutional theory, this study tests the effect of government efficiency on tax
evasion by considering the mediating role of ethics and control of corruption. The different …

This paper examines the different styles of anti-corruption strategy, particularly at the local
level in China and India. In China there has been a central push with a role of anti-corruption …

In the present research the fiscal system is approached from the perspective of its
resemblance to a tree, whose photosynthesis is influenced by the way in which its …

The tax administration effectiveness depends on the level of tax revenues and economic
system functioning and the stable economic development of any government. The article …

Anti‐corruption is highlighted as one of the key institutional principles by the United Nations,
as corruption hinders the progress in achieving sustainable development goals. However …

This study uses a large firm-level data set covering more than 80 countries to explore the
effects of firm size, city size, and government size on perceived and experienced corruption …

Abstract The Economic Survey of India of 2017-18 and OECD data show that the Indian
Income Tax Department (ITD) loses more than two-thirds of the income tax appeals litigated …

The performance of tax administrations (TAs) is usually described as their capacity to
complete activities with the minimum of resources engaged. Accordingly, tax administration …

The tax system is the main source of the formation of the state budget, a budget without
which the existence of a state is inconceivable. And, depending on these budget additions …

Sistemul de impozite reprezintă principala sursă de formare a bugetului de stat, buget fără
de care existența unui stat este de neconceput. În dependență cu aceste completări la …