000			01671nam a22001937a 4500
999			_c509524 _d509524
008			190513b ||||| |||| 00| 0 eng d
100			_aPonomariov, Branco _95460
245			_aThe decisive impact of tax administration practices on firms' corruption experience and perceptions: evidence from Europe and Central Asia
260			_c2018
300			_ap.1314-1323.
520			_aTwo competing conceptualizations of corruption in the literature view it either as efficient or burdensome from firms’ perspective. Using data on the prevalence and the nature of firms’ interactions with tax authorities in twenty-eight Eastern European and Central Asian (ECA) countries, this paper contributes to evaluation of competing ideas in the literature about firms’ experience of corruption in tax administration. Special emphasis is given to examination of taxation-related determinants of corruption prevalence (frequency and magnitude of bribery), as well as the effect of the interaction with tax authorities on perception of tax and overall corruption. Regardless of country context, it appears that perceived corruption in tax administration and actual experiences with bribery during interactions with tax officials more than anything else affect the overall perceptions of corruption, thereby supporting the conceptualization of corruption in tax administration as burdensome, rather than efficient. - Reproduced.
650			_aCorruption _95461
650			_aTax administration _95462
700			_aBalabushko, Oleksii _95463
700			_aKisunko, Gregory _95464
773			_aInternational Journal of Public Administration
906			_aTaxation
942			_cAR