Corruption, Taxation and the Impact on the Shadow Economy

Kód výsledku v 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>

Nalezeny alternativní kódy

RIV/00216224:14560/21:00124223

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Corruption, Taxation and the Impact on the Shadow Economy

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Corruption, Taxation and the Impact on the Shadow Economy

Popis výsledku anglicky

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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název periodika

ECONOMIES

ISSN

2227-7099

e-ISSN

2227-7099

Svazek periodika

9

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CH - Švýcarská konfederace

Počet stran výsledku

16

Strana od-do

1-16

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85101469717