Determinants of Business Tax Compliance

Nur-tegin Kanybek D ()
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Nur-tegin Kanybek D: Florida Atlantic University

The B.E. Journal of Economic Analysis & Policy, 2008, vol. 8, issue 1, 1-28

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.

Date: 2008
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DOI: 10.2202/1935-1682.1683

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