IDEAS home Printed from https://ideas.repec.org/a/eme/jmlcpp/jmlc-10-2017-0059.html
   My bibliography  Save this article

Financial crime, corruption and tax evasion: a cross-country investigation

Author

Listed:
  • Ines Amara
  • Hichem Khlif

Abstract

Purpose - This paper aims to examine the relationship between the financial crime and tax evasion and tests whether corruption moderates such a relationship. Design/methodology/approach - Tax evasion measure is based onSchneideret al.(2010). Financial crime is collected from Basel anti-money laundering (AML) report. Findings - Using a sample of 120 countries, the authors find that the level of financial crime is positively associated with tax evasion. When testing for the moderating effect of corruption, they document that the positive relationship between financial crime and tax evasion is more pronounced for high corrupt environments. Originality/value - The findings have policy implications for governments aiming to combat tax evasion and financial crimes.

Suggested Citation

  • Ines Amara & Hichem Khlif, 2018. "Financial crime, corruption and tax evasion: a cross-country investigation," Journal of Money Laundering Control, Emerald Group Publishing Limited, vol. 21(4), pages 545-554, October.
    • Handle: RePEc:eme:jmlcpp:jmlc-10-2017-0059
    DOI: 10.1108/JMLC-10-2017-0059
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/JMLC-10-2017-0059/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/JMLC-10-2017-0059/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/JMLC-10-2017-0059?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Ozili, Peterson K, 2024. "Financial inclusion, financial crime, and fraud detection," MPRA Paper 121566, University Library of Munich, Germany.
    2. Oanh Tran Thi Kim & Quoc Huynh Van & Nha Lam Tuan & Chau Nguyen Thi Bao & Phat Nguyen Huu, 2024. "The Relationship Between the Shadow Economy, Corruption, and Taxes: Empirical Evidence from Countries with High and Low Financial Development," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 34(4), pages 78-104.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:jmlcpp:jmlc-10-2017-0059. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.