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Die Auswirkungen von Korruption auf die Steuereinnahmen: in Schwellen- und Entwicklungsländern

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£57.00 £55.65 £55.94 £56.24 £56.53 £56.83 £57.12 26 July 2026 09 August 2026 24 August 2026 08 September 2026 23 September 2026
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Price Distribution

Price distribution over 60 days • 2 price levels

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46 days · current 14 days 0 12 23 35 46 £56 £57 Days at Price

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Most common price: £56 (46 days, 76.7%)

Price range: £56 - £57

Price levels: 2 different prices over 60 days

Description

Das Hauptziel dieser vorliegenden Arbeit ist es, die Auswirkungen von Korruption auf die Steuereinnahmen zu analysieren und zu bewerten, wobei sowohl statische als auch dynamische Paneldatenansätze verwendet werden. In einem ersten Schritt analysieren wir die Auswirkungen von Korruption auf die Gesamtsteuereinnahmen für 63 Schwellen- und Entwicklungsländer im Zeitraum 1996-2016. Unsere Ergebnisse legen nahe, dass die Auswirkungen auf die Gesamtsteuereinnahmen in Prozent des BIP signifikant negativ sind. Zweitens untersuchen wir die Auswirkungen der Korruption auf die direkten Steuern/BIP und die indirekten Steuern/BIP. Die Schätzungen zeigen, dass die direkten Steuern stärker von Korruption betroffen sind als die indirekten Steuern. Dies legt nahe, dass Steuerreformen zur Erhöhung der Steuereinnahmen sich sinnvollerweise auf Änderungen bei den indirekten Steuern konzentrieren könnten und Bemühungen zur Bekämpfung der Korruption bei der Steuererhebung sich auf die direkten Steuern konzentrieren sollten.

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
10 December 2024
Listed Since
11 December 2024

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