Corruption and Taxation in the New European Union Member States

M van der Hoek

Journal of Information Systems & Operations Management, 2008, vol. 2, issue 2, 399-406

Abstract: This paper analyzes tax capacity and tax effort in new European Union member countries and (potential) candidate member countries. In addition, the paper explores the hypotheses of negative relationships between corruption and tax effort and between corruption and foreign direct investments. However likely these hypotheses are, the paper finds only very weak empirical evidence supporting them.

Keywords: corruption; tax effort; foreign direct investments; European Union (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:rau:jisomg:v:2:y:2008:i:2:p:399-406

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