dc.contributor.author | Tanzi, Vito | de |
dc.date.accessioned | 2023-02-17T09:49:26Z | |
dc.date.available | 2023-02-17T09:49:26Z | |
dc.date.issued | 2018 | de |
dc.identifier.issn | 2411-2658 | de |
dc.identifier.uri | https://www.ssoar.info/ssoar/handle/document/85238 | |
dc.description.abstract | Tax evasion is facilitated by corruption, and corruption is facilitated by tax complexity. This article
argues and presents evidence that tax systems have become far more complex than they need to
be. The growth of public sector operations over the past century was accompanied by higher and
more complex taxes, higher public spending, many new government programs, and an increasing
involvement by governments in the functioning of the countries’ economies and in the activities of
citizens. It has created a great deal of complexity in public sectors, and a fertile field for corruption,
tax evasion or tax avoidance, and abuses in some government programs. The more governments
relied on tax systems to pursue an increasing number of social and economic objectives, the more
complex the tax systems became and the greater were the opportunities created for some taxpayers
to get around the system. Complexity also encourages the growing army of lobbyists to push for
small tax changes advantageous to their clients, causing tax systems to become increasingly more
complex. In addition, it increases the costs of administering tax systems and of complying with the
many tax obligations. To what extent tax systems have become fertile for corruption and tax evasion
is likely to depend on cultural characteristics of countries among other factors. Globalization has
opened new doors and new opportunities for individuals and corporations who operate, or can
operate, globally to exploit the new tax-avoiding possibilities created by globalization and a global
financial system. Nevertheless, complexity is not inevitable. It could, however, be reduced, as the
experience of some countries has shown. | de |
dc.language | en | de |
dc.subject.ddc | Wirtschaft | de |
dc.subject.ddc | Economics | en |
dc.subject.other | evasion; simplicity; revenue losses; equity; development | de |
dc.title | Corruption, Complexity and Tax Evasion | de |
dc.description.review | begutachtet | de |
dc.description.review | reviewed | en |
dc.source.journal | Ekonomicheskaya Politika / Economic Policy | |
dc.source.volume | 13 | de |
dc.publisher.country | RUS | de |
dc.source.issue | 6 | de |
dc.subject.classoz | Öffentliche Finanzen und Finanzwissenschaft | de |
dc.subject.classoz | Public Finance | en |
dc.subject.thesoz | Korruption | de |
dc.subject.thesoz | corruption | en |
dc.subject.thesoz | Steuerhinterziehung | de |
dc.subject.thesoz | tax fraud | en |
dc.subject.thesoz | Steuersystem | de |
dc.subject.thesoz | tax system | en |
dc.subject.thesoz | Steuerpolitik | de |
dc.subject.thesoz | tax policy | en |
dc.subject.thesoz | Komplexität | de |
dc.subject.thesoz | complexity | en |
dc.subject.thesoz | Globalisierung | de |
dc.subject.thesoz | globalization | en |
dc.rights.licence | Creative Commons - Namensnennung, Nicht kommerz., Keine Bearbeitung 4.0 | de |
dc.rights.licence | Creative Commons - Attribution-Noncommercial-No Derivative Works 4.0 | en |
internal.status | formal und inhaltlich fertig erschlossen | de |
internal.identifier.thesoz | 10038818 | |
internal.identifier.thesoz | 10059301 | |
internal.identifier.thesoz | 10065616 | |
internal.identifier.thesoz | 10043683 | |
internal.identifier.thesoz | 10049430 | |
internal.identifier.thesoz | 10047868 | |
dc.type.stock | article | de |
dc.type.document | Zeitschriftenartikel | de |
dc.type.document | journal article | en |
dc.source.pageinfo | 36-53 | de |
internal.identifier.classoz | 1090303 | |
internal.identifier.journal | 2546 | |
internal.identifier.document | 32 | |
internal.identifier.ddc | 330 | |
dc.identifier.doi | https://doi.org/10.18288/1994-5124-2018-6-36-53 | de |
dc.description.pubstatus | Veröffentlichungsversion | de |
dc.description.pubstatus | Published Version | en |
internal.identifier.licence | 20 | |
internal.identifier.pubstatus | 1 | |
internal.identifier.review | 2 | |
internal.pdf.valid | false | |
internal.pdf.wellformed | true | |
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ssoar.urn.registration | false | de |