THE IMPACT OF CORRUPTION ON TAX REVENUES: EVIDENCE FROM SELECTED DEVELOPING COUNTRIES

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

KARIMI POTANLAR SAEED; JAFARI SAMIMI AHMAD; REZAEI ROSHAN AKHTAR

Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Journal of Economic Studies and Policies Year:2012 | Volume:8 (18) | Issue:1 (90) Page(s): 151-172

Download Full-Text

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Verion

View:

1,368

Download:

Cites:

Information Journal Paper

Title

THE IMPACT OF CORRUPTION ON TAX REVENUES: EVIDENCE FROM SELECTED DEVELOPING COUNTRIES

Author(s)

KARIMI POTANLAR SAEED | JAFARI SAMIMI AHMAD | REZAEI ROSHAN AKHTAR | Issue Writer Certificate

Keywords

CORRUPTION PERCEPTION INDEX (CPI)Q2

TAX REVENUEQ2

DEVELOPING COUNTRIESQ2

PANEL DATAQ2

Abstract

In recent years, and especially in the 1990s, a phenomenon broadly referred to as corruption has attracted a great deal of attention Corruption can be defined as misusing public office for private gain. It is a multi-dimensional phenomenon caused by economic as well as cultural, political and legal factors. The purpose of the present paper is to determine the impact of corruption on government TAX REVENUEs in DEVELOPING COUNTRIES. To do so, the paper concentrated on a sample of 27 DEVELOPING COUNTRIES for which the necessary data were available during 2002-2006. We have employed a composite index of corruption called Corruption Perception Index (CPI). CPI varies from zero (highest level) and 10 (lowest level). Our findings based on PANEL DATA regression models support a positive and significant relationship between CPI and TAX REVENUEs. In other words, the higher is the corruption the lower will be the tax ratios. Therefore, DEVELOPING COUNTRIES should use policies to alleviate corruption in order to raise more government TAX REVENUE.

Cites

THE EFFECTS OF CORRUPTION PERCEPTION INDEX ON TAX REVENUES IN IRAN

References

No record.

Cite

APA: Copy

KARIMI POTANLAR, SAEED, JAFARI SAMIMI, AHMAD, & REZAEI ROSHAN, AKHTAR. (2012). THE IMPACT OF CORRUPTION ON TAX REVENUES: EVIDENCE FROM SELECTED DEVELOPING COUNTRIES. JOURNAL OF ECONOMIC STUDIES AND POLICIES, 8 (18)(1 (90)), 151-172. SID. https://sid.ir/paper/219069/en

Vancouver: Copy

KARIMI POTANLAR SAEED, JAFARI SAMIMI AHMAD, REZAEI ROSHAN AKHTAR. THE IMPACT OF CORRUPTION ON TAX REVENUES: EVIDENCE FROM SELECTED DEVELOPING COUNTRIES. JOURNAL OF ECONOMIC STUDIES AND POLICIES[Internet]. 2012;8 (18)(1 (90)):151-172. Available from: https://sid.ir/paper/219069/en

IEEE: Copy

SAEED KARIMI POTANLAR, AHMAD JAFARI SAMIMI, and AKHTAR REZAEI ROSHAN, “THE IMPACT OF CORRUPTION ON TAX REVENUES: EVIDENCE FROM SELECTED DEVELOPING COUNTRIES,” JOURNAL OF ECONOMIC STUDIES AND POLICIES, vol. 8 (18), no. 1 (90), pp. 151–172, 2012, [Online]. Available: https://sid.ir/paper/219069/en

Related Journal Papers