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ÉDITIONS UNIVERSITAIRES EUROPÉENNES L'impact de la corruption sur les recettes fiscales: dans les pays émergents et en développement

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Description

L'objectif principal de ce travail présent est d'analyser et d'évaluer l'impact de la corruption sur les recettes fiscales, en utilisant des approches de données de panel statique et dynamique. Dans un premier temps, nous analysons l'impact de la corruption sur les recettes fiscales totales pour 63 pays émergents et en développement pendant la période 1996-2016. Nos résultats suggèrent que l'impact est significativement négatif sur les recettes fiscales totales en pourcentage du PIB. Deuxièmement, nous étudions les effets de la corruption sur les impôts directs/PIB et impôts indirects/PIB. Les estimations révèlent que les impôts directs sont plus affectés par la corruption que les impôts indirects. Cela suggère que les réformes fiscales qui visent à augmenter les recettes fiscales pourraient utilement se concentrer sur les modifications des impôts indirects et les efforts de lutte contre la corruption dans le recouvrement des impôts devraient se concentrer sur les impôts directs.

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
26 August 2024
Listed Since
20 September 2024

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