… levels of tax evasion may drive corruption by … of tax officials affects a firm's tax evasion
decisions. To test how the potential for bribery affects a firm's tax reporting decisions, we use firm-…

… firm-level tax evasion and corruption. The literature has considered the corruption-firm tax
evasion nexus to some extent, however, the heterogeneous impact of bribes on tax evasion …

… For a given capital stock K, condition (9) indicates that the firm engages in tax evasion when
cheap corruption and a low wage level in the underground sector combine with high profit …

… In Section 2, we set up the basic model of firm behavior without corruption. In this section,
we discuss the determinants of tax evasion and market entry. The results of this section serve …

… First, we developed the international trade revenue theory of tax evasion, corruption and …
export on tax evasion. While we can argue that import invite several forms of tax evasion, the …

… tax laws. An interesting research question would be to see whether corruption can induce
tax evasion … It is found in the paper that the size of bribe can negatively affect tax evasion. It is …

… The few studies on organizational (firm) income tax evasion have typically focused on
economic influences of compliance behavior, such as the penalty structure and other means of …

… business culture has on tax evasion and corruption and (b) … tax penalties in controlling tax
evasion and corruption. In the model that is developed, the interactions between firms and tax …

… higher tax revenue, more public spending and more government regulations, both
corruption and tax evasion seemed to grow and to become more widespread. Tax evasion had …

… The issue of reducing tax evasion … tax evasion and corruption, we perform a counterfactual
analysis of the consolidation plans when we reduce the degree of corruption and tax evasion. …