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Tax Complexity and Corruption
Applied Economics Quarterly, Vol. 63 (2017), Iss. 2 : pp. 177–210
3 Citations (CrossRef)
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Yaron Zelekha, Ono Academic College, 104 Zahal St., Kiryat Ono 55000 Israel
Cited By
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Stochastic semi-nonparametric frontier approach for tax administration efficiency measure: Evidence from a cross-country study
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Effect of Goods and Service Tax System on Business Performance of Micro, Small and Medium Enterprises
Bhalla, Neba | Sharma, Rakesh Kumar | Kaur, InderjitSAGE Open, Vol. 13 (2023), Iss. 2
https://doi.org/10.1177/21582440231177210 [Citations: 0]
Abstract
Complicated tax systems may provide more opportunities for rent-seeking tax officials and politicians to grant favors and may attract the activity of fixers, both of which may lead to corruption. However, the possible channels between tax complexity and corruption have not been addressed in the literature. Using a large cross-section sample dataset, this study presents the empirical evidence suggesting that high degrees of tax complexity may serve as a breeding ground for corruption. Furthermore, in this framework, I examine the conditions under which the impact of tax complexity can change. Moreover, this study helps to resolve whether tax complexity effects are derived from tax levels, tax system structure or pure complexity.