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Tax Corruption Drivers and Deterrents: Lessons from Bulgaria

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  • Konstantin Pashev

Abstract

This paper studies recent findings of business and tax administration surveys on the scope and causes of corruption in tax administration in Bulgaria in the context of the theoretical models and empirical tests of corruption and evasion. It is an attempt to shift the current policy focus on sanctions and deterrents in the direction of positive incentives. It studies the specific demand-side and supply-side drivers of corruption for the two broad categories of corruption services supplied by the tax administration: those related to tax evasion and those related to preferential treatment of taxpayers. It is on this basis that policy implications are drawn with a focus on the opportunities and limitations of the use of incentives including pay bonuses in the fight against corruption.

Suggested Citation

  • Konstantin Pashev, 2005. "Tax Corruption Drivers and Deterrents: Lessons from Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 7, pages 130-155.
    • Handle: RePEc:bas:econth:y:2005:i:7:p:130-155
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    References listed on IDEAS

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    1. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    2. Cheryl Gray & Joel Hellman & Randi Ryterman, 2004. "Anticorruption in Transition 2 : Corruption in Enterprise-State Interactions in Europe and Central Asia 1999-2002," World Bank Publications - Books, The World Bank Group, number 14957.
    3. Konstantine Pashev, 2005. "Tax Compliance of Small Business in Transition Economies: Lessons from Bulgaria (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0510, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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    More about this item

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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