Tax and Corruption: A Global Perspective

(2017) 3(2) Journal of Tax Administration 124-127

4 Pages Posted: 3 Dec 2018

See all articles by Chris Evans

Chris Evans

University of New South Wales

Richard Krever

University of Western Australia Law School

James Alm

Tulane University

Date Written: November 1, 2017

Abstract

No society is immune from corruption and, within any society, taxation plays a pivotal role in relation to such activity – which can be both positive and negative. On the positive side, the tax system can provide the kind of regulatory framework and institutional foundations which can help to eradicate or constrain corrupt practices. On the negative side, corruption reduces tax compliance. Even perceptions of corruption, whether ‘grand’ or ‘petty’, seriously undermine taxpayers’ intentions to report actual income or sales. The relationship between tax and corruption is therefore complex and critical.

Suggested Citation

Evans, Christopher Charles and Krever, Richard and Alm, James, Tax and Corruption: A Global Perspective (November 1, 2017). (2017) 3(2) Journal of Tax Administration 124-127. Available at SSRN: https://ssrn.com/abstract=3281264

Christopher Charles Evans

University of New South Wales ( email )

School of Taxation and Business Law
Australian School of Business, UNSW
Sydney, NSW 2052
Australia

Richard Krever (Contact Author)

University of Western Australia Law School ( email )

M253
35 Stirling Highway
Crawley, Western Australia 6009
Australia

James Alm

Tulane University ( email )

United States
5048628344 (Phone)

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