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Quantification of the impact of corruption on the extent of tax evasion in Romania

Carmen Uzlau () and Corina Ene
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Carmen Uzlau: Hyperion University of Bucharest

Hyperion Economic Journal, 2016, vol. 4, issue 3, 3-9

Abstract: The target of this paper is to highlight the interaction between fiscal policy, tax evasion and corruption in the context of a corrupt economic and social environment. Having these considerations in view, we have assumed that the probability that a corrupt official in the tax administration is properly controlled and sanctioned by the workers of the anti-corruption division is minimal (tends to zero), so it can be considered negligible. This encourages the increase in the number of corrupt officials and the proliferation of tax evasion, which makes the possibility for a tax escapist to be checked and discovered by a corrupted officer in the control apparatus to be very high.

Keywords: corruption; economic development; tax evasion (search for similar items in EconPapers)
JEL-codes: E26 (search for similar items in EconPapers)
Date: 2016
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Handle: RePEc:hyp:journl:v:4:y:2016:i:3:p:3-9