TY  - BOOK
AU  - Julia Kupzowa
PY  - 2021
CY  - Berlin, Germany
PB  - Peter Lang Verlag
SN  - 0531-7339
TI  - Corporate Tax Evasion and Governments
T2  - Analysis and Policy Implications for Russia
UR  - https://www.peterlang.com/document/1103461
N2  - The analysis of tax evasion in Russia sheds some light on its development in the transitional period and the developing economies. Countries which suffer corruption and extortion show a higher level of tax evasion, so that these bad government practices seem to be partly responsible for tax evasion. Employing game theoretical modelling this book explores the influence of extortionist government on corporate tax evasion. In comparison to standard models on tax evasion in this setting the effect of tax policy instruments such as penalties and probability of investigation is alleviated due to bad government‘s existence. Some policy implications are proposed in this respect.
KW  - Steuerpolitik, Extortion, Russland, Unternehmen, Steuerhinterziehung, Korruption, Transition economy, Corruption, Corporate taxation
LA  - English
ER  -