Imperfect Enforcement of a Tax Threshold: The Consequences on Efficiency

Goyette, Jonathan

doi:10.1093/jae/ejy018

Cited by 2 publications

(2 citation statements)

References 35 publications

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“…In this sense, the role of the highest bodies of state control has always been to ensure that these values are respected and to foster greater citizen participation in governance (Koval et al, 2019;Belmonte-Martin et al, 2021, Polzer, 2021. Good governance of the state assumes that the constitutional rights of citizens are exercised for the benefit of the new democracy (Goyette, 2018). The benefit of "open data" is that it allows you to evaluate the effectiveness of the services provided by the government to citizens (Buallay, 2018).…”

Section: Literature Reviewmentioning

confidence: 99%

The Impact of Performance Improvement of the Tax System on the Economic Growth of Developing Countries Based on the Experience of the European Union

Serikova¹

2022

MNJE

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This study examines the ways to improve and increase the level of efficiency of the tax system based on the analysis of the impact on the performance indicators of socio-economic development of Kazakhstan. The sample for the study is presented according to the financial and statistical data of the Ministry of Finance of the Republic of Kazakhstan. Moreover, secondary data from International Monetary Fund(IMF) reports were used to analyze international trends on the research topic. The additive model is used to analyze the collected data. According to this model, socio-economic development is represented by indicators of the growth rate of real GDP, inflation, unemployment, and the official exchange rate. The study reveals that the absence of the link between the growth of real gross domestic product and fiscal instruments indicates low degree of efficiency of the tax system of the analyzed country. At the same time, the increase in the level of tax audits creates a burden on business development in the form of extra-transactional production costs. In addition, with the active measures of the state to optimize and simplify tax processes, improve the quality of tax administration, the issues of assessing the economic effect of the implementation of the existing tax policy and its role in sustainable socio-economic development remain relevant.

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Section: Literature Reviewmentioning

confidence: 99%

The Impact of Performance Improvement of the Tax System on the Economic Growth of Developing Countries Based on the Experience of the European Union

Serikova¹

2022

MNJE

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“…Par exemple, de nombreux entrepreneurs limitent la taille de leur firme pour passer sous le radar des bureaucrates et des collecteurs d'impôt et se protéger contre une réglementation excessive (de Soto, 1989;Goyette, 2014). Or, ces décisions de production sous-optimales et individuelles génèrent un écart de productivité significatif entre les firmes des secteurs formel et informel (La Porta et Shleifer, 2011) et un manque à gagner important pour l'ensemble d'une économie (Goyette, 2013;Goyette et Gallipoli, 2015).…”

Section: Approche Administrativeunclassified

Mécanismes et instruments anticorruption : pistes de réflexion émergentes de la littérature

Goyette

2017

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L’intérêt des chercheurs et décideurs politiques au sujet de la corruption a généré une production d’articles sans cesse grandissante depuis la fin de la guerre froide. Cet article propose une revue de la littérature sur l’économie de la corruption, avec une emphase sur les solutions pour réduire la corruption. Malgré la quantité d’information disponible, les chercheurs se sont surtout concentrés sur les effets de la corruption et peu sur les moyens d’y remédier. Je recense les solutions anticorruption qui ont été proposées dans diverses disciplines. En chemin, je souligne des pistes de recherche proposées pour réduire la corruption.The interest for corruption by academics and policy makers has generated a growing body of literature since the end of the Cold War. This paper presents a literature review on the economics of corruption with an emphasis on solutions to fight corruption. Even though an important mass of information on the subject exists, researchers have focused more on identifying the effects of corruption and less on potential anticorruption solutions. I focus on approaches devised to combat corruption, suggested in economics and other disciplines, and point to some directions for future research on anticorruption solutions

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Imperfect Enforcement of a Tax Threshold: The Consequences on Efficiency

Cited by 2 publications

References 35 publications

The Impact of Performance Improvement of the Tax System on the Economic Growth of Developing Countries Based on the Experience of the European Union

The Impact of Performance Improvement of the Tax System on the Economic Growth of Developing Countries Based on the Experience of the European Union

Mécanismes et instruments anticorruption : pistes de réflexion émergentes de la littérature

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