Tax Evasion Modeling under Penalties and Refusal of Banks to Grant Loan

Mark Levin and Movshovich Solomon ()

EERC Working Paper Series from EERC Research Network, Russia and CIS

Abstract: The objective of this project is an evaluation of the scale of corruption in the Russian tax system and of economic losses in Russia. The sources of the losses are: tax evasion by corrupt economic subjects; the redistribution of the burden of taxation; the reduction of scales of economy; and the price rises. A comparison of the damage caused by corruption and the burden of taxation allows an evaluation of the effectiveness of state expenditure on the maintenance and expansion of the rating authorities. A general equilibrium approach is applied and the damage is estimated via the sum of compensatory earnings necessary for all subjects

Pages: 25 pages
Date: 2001-04-05
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