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Licensed Unlicensed Requires Authentication Published by De Gruyter July 17, 2008

Determinants of Business Tax Compliance

  • Kanybek D Nur-tegin

Abstract

This paper provides empirical evaluation of a number of determinants of tax evasion by firms. The analysis includes both standard determinants, such as tax rates and probability of detection, and non-traditional factors, such as trust in government, compliance costs, and corruption. Firm-level survey data from 4,538 firms in 23 transition economies are analyzed. One of the main findings is that fighting corruption is more important in deterring tax evasion than conventional measures.

Published Online: 2008-7-17

©2011 Walter de Gruyter GmbH & Co. KG, Berlin/Boston

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