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Opis

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.

Szczegóły książki

Kategoria Książki po angielsku Economics, finance, business & management Economics Economic theory & philosophy

• Pełny tytuł: Corporate Tax Evasion and Governments
• Podtytuł: Analysis and Policy Implications for Russia
• Autor: Julia Kupzowa
• Język: Angielski
• Oprawa: Miękka
• Liczba stron: 147
• EAN: 9783631566275
• ISBN: 9783631566275
• ID: 10020400
• Wydawca: Peter Lang AG
• Waga: 218 g
• Wymiary: 150 × 210 × 11 mm
• Data wydania: 11. September 2007

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