Indexes of Tax Corruption

Proceedings of the 53rd Session: Seoul 2001 Bulletin of the International Statistical Institute

3 Pages Posted: 12 Jul 2016

See all articles by Vladimer Papava

Vladimer Papava

Ivane Javakhishvili Tbilisi State University

Date Written: August 22, 2001

Abstract

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

Papava, Vladimer, Indexes of Tax Corruption (August 22, 2001). Proceedings of the 53rd Session: Seoul 2001 Bulletin of the International Statistical Institute. Available at SSRN: https://ssrn.com/abstract=2807347

Vladimer Papava (Contact Author)

Ivane Javakhishvili Tbilisi State University ( email )

1, Ilia Tchavtchavadze avenue
Tbilisi, Tbilisi 0179
Georgia
+995 32 222-0241 (Phone)
+995 32 222-5107 (Fax)

Here is the Coronavirus
related research on SSRN

Paper statistics

Downloads
9
Abstract Views
204
PlumX Metrics