Corruption, Taxation and the Impact on the Shadow Economy

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F21%3AA0000254" target="_blank" >RIV/47813059:19520/21:A0000254 - isvavai.cz</a>

Alternative codes found

RIV/00216224:14560/21:00124223

Result on the web

<a href="https://www.mdpi.com/2227-7099/9/1/18/htm" target="_blank" >https://www.mdpi.com/2227-7099/9/1/18/htm</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.3390/economies9010018" target="_blank" >10.3390/economies9010018</a>

Result language

angličtina

Original language name

Corruption, Taxation and the Impact on the Shadow Economy

Original language description

While assessing the economic impacts of corruption, the corruption-related transmission channels which influence taxation as such have to be duly considered. Taking the example of the Czech Republic, this article aims to evaluate the impacts corruption has on the size of the shadow economy as well as on the individual sources of long-term economic growth, making use of a transmission channel through which corruption affects the tax burden components. Using the method of an extended DSGE model, it confirms the initial assumption that an increase in perceived corruption supports the shadow economy's growth, but at the same time, it demonstrates that corruption and especially its perception has a significantly different effect on two key areas-the capital accumulation and the labour force size. It further identifies another sector of the economy representing taxes which are prone to tax evasion while asserting that corruption has a much more destructive effect on this sector of the economy, offering generalized implications for other post-communist EU member states in a similar situation.

Czech name

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Czech description

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Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

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OECD FORD branch

50202 - Applied Economics, Econometrics

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2021

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

ECONOMIES

ISSN

2227-7099

e-ISSN

2227-7099

Volume of the periodical

9

Issue of the periodical within the volume

1

Country of publishing house

CH - SWITZERLAND

Number of pages

16

Pages from-to

1-16

UT code for WoS article

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EID of the result in the Scopus database

2-s2.0-85101469717