Understanding the Linkage among Public Procurement (PP), Corruption, and Tax Morale (TM) Through Agency Theory (AT): A Review

Abstract

This paper aims to develop an inter-disciplinary conceptual framework through review of literature on the relationship among corruption, corruption in public procurement (CiPP), and effects of CiPP on the tax morale (TM). As proposed by Bernheim and Whinston (1986) (1) (grand, and legislative) are in the scholastic focus from different subjects however, petty corruption (here CiPP) is not much focused in the studies conducted so far. electorate (the public), (2) political elite (elected representative(s), chief executive(s), and cabinet minister(s) etc.), (3) influence group(s), and (4) PP professionals (PPP). Potential of PP to act as a potent tool of public-policy-implementation is suggested by scholars if transparency in PP is ensured. Effect of inefficiencies in governance on the taxpayers' TM is highlighted in the literature however, CiPP is presented as an inefficiency in judicious utilization of public money. Corruption-free PP will not only help the governments to 'do more with less' by eliminating inefficiencies (CiPP) but establish the moral authority of governments (especially in developing countries) to raise TM of taxpayers for raising tax collection and channelizing taxpayers' money for improving socioeconomic indicators in the developing economies. Two main types of corruption

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“…Son faktör olarak yolsuzluk algısının vergi açığını arttırdığı tespit edilmiştir. Bu sonuç, yolsuzluk ve vergi uyumu arasındaki ilişkiyi inceleyen Picur ve Riahi- Belkaoui (2006), Siddiqui Noor (2017, Cheng ve Zeng'in (2017) çalışmalarını desteklemektedir. Dreher ve Schneider (2010) yolsuzluk algısının kayıt dışı ekonomi üzerindeki etkisinin anlamlı olmadığını belirtmişlerdir.…”

Blockchain E Smart Contracts Como Ferramentas De Gestão Na Tributação Da Prestação De Serviços Digitais

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