Corruption: Theory and Evidence from the Russian Federation
University of Maryland
University of Michigan at Ann Arbor
Economic Systems, Vol. 31, No. 4, 2007
In this paper, we provide theory and evidence on the problem of corruption in the Russian Federation. Our theoretical model indicates that in the presence of official corruption, the numbers of tax inspection (collection) employees could be inversely related to per capita tax collection. Our empirical analysis supports our theoretical model, shedding light on one of the most intractable problems in the Russian Federation.
Keywords: Economic transition, Corruption, Tax collection
JEL Classification: P2, H2, H3
Date posted: December 17, 2007