Jump to ContentJump to Main Navigation
Show Summary Details

The B.E. Journal of Economic Analysis & Policy

Editor-in-Chief: Jürges, Hendrik / Ludwig, Sandra

Ed. by Auriol , Emmanuelle / Brunner, Johann / Fleck, Robert / Mendola, Mariapia / Requate, Till / Schirle, Tammy / de Vries, Frans / Zulehner, Christine

4 Issues per year

IMPACT FACTOR 2015: 0.250
5-year IMPACT FACTOR: 0.825

SCImago Journal Rank (SJR) 2015: 0.501
Source Normalized Impact per Paper (SNIP) 2015: 0.418
Impact per Publication (IPP) 2015: 0.455

See all formats and pricing
Volume 8, Issue 1 (Jul 2008)


Volume 6 (2006)

Volume 4 (2004)

Volume 2 (2002)

Volume 1 (2001)

Determinants of Business Tax Compliance

Kanybek D Nur-tegin
  • 1Florida Atlantic University,
Published Online: 2008-07-17 | DOI: https://doi.org/10.2202/1935-1682.1683


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.

Keywords: tax compliance; tax evasion; determinants; transition economies

About the article

Published Online: 2008-07-17

Citation Information: The B.E. Journal of Economic Analysis & Policy, ISSN (Online) 1935-1682, DOI: https://doi.org/10.2202/1935-1682.1683. Export Citation

Citing Articles

Here you can find all Crossref-listed publications in which this article is cited. If you would like to receive automatic email messages as soon as this article is cited in other publications, simply activate the “Citation Alert” on the top of this page.

John Hudson, Colin Williams, Marta Orviska, and Sara Nadin
South East European Journal of Economics and Business, 2012, Volume 7, Number 1
James Alm and Chandler McClellan
Kyklos, 2012, Volume 65, Number 1, Page 1
Nor Azrina Mohd Yusof, Lai Ming Ling, and Yap Bee Wah
Journal of Applied Accounting Research, 2014, Volume 15, Number 2, Page 215
Kanybek Nur-tegin and Hans J. Czap
Economic Analysis and Policy, 2012, Volume 42, Number 1, Page 51
Kanybek Nur-tegin
Kyklos, 2014, Volume 67, Number 3, Page 398
Jason DeBacker, Bradley T. Heim, and Anh Tran
Journal of Financial Economics, 2015, Volume 117, Number 1, Page 122
Ralph Bayer and Frank Cowell
Journal of Public Economics, 2009, Volume 93, Number 11-12, Page 1131

Comments (0)

Please log in or register to comment.
Log in