IDEAS home Printed from https://ideas.repec.org/p/ays/ispwps/paper1023.html
   My bibliography  Save this paper

Corruption in the Tax Administration: Is there Scope for Wage Incentives?

Author

Listed:
  • Konstantin Pashev

    (Governance Monitoring Association Sofia and New BUlgarian University)

  • Neven Valev

    (Department of Economics, Georgia State University)

  • Vanya Pasheva

    (The World Bank)

Abstract

We use unique survey data from Bulgaria’s tax administration to evaluate the determinants of corruption risk. We construct a novel measure of corruptibility, defined as the gap between actual income and the self-reported corruption-proof income. The survey data show that raising incomes leads to lower corruption risk. However, incomes would have to almost triple to eliminate the risk of corruption, which makes such a policy intervention politically and financially unfeasible. The results suggest that strengthening monitoring and control might be more cost-effective for addressing corruption risks in the case of the tax administration in Bulgaria. They also suggest that gender, age, and tenure can be used to inform human resource allocation.

Suggested Citation

  • Konstantin Pashev & Neven Valev & Vanya Pasheva, 2010. "Corruption in the Tax Administration: Is there Scope for Wage Incentives?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1023, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    • Handle: RePEc:ays:ispwps:paper1023
    as

    Download full text from publisher

    File URL: http://icepp.gsu.edu/files/2015/03/ispwp1023.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    taxes; corruption; wage policy; Bulgaria;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    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:ays:ispwps:paper1023. 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: Paul Benson (email available below). General contact details of provider: https://edirc.repec.org/data/ispgsus.html .

    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.