Indexes of Tax Corruption
Proceedings of the 53rd Session: Seoul 2001 Bulletin of the International Statistical Institute
3 Pages Posted: 12 Jul 2016
Date Written: August 22, 2001
One of the most prevalent forms of corruption is the tax offence. To determine the indexes of tax corruption, first, one has to reckon potential tax revenues estimated according to the economy at the present stage of development. One must then compare this potential amount with the actual taxes collected, and before proceeding with any calculations all amendments to the tax law should be excluded. The index of tax corruption represents the correlation of actual tax revenues with potential revenues.
Keywords: Indexes, Tax Corruption, GDP, Tax Service, Customs
JEL Classification: D73, H26
Suggested Citation: Suggested Citation